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16.4 Earned Income .................................................................................................................................. 147 16.4.1 Specially Treated Wages ............................................................................................................ 149 16.4.2 Room and Board Income ........................................................................................................... 150 16.4.3 Self-Employment Income ........................................................................................................... 150 16.4.3.1 Definitions ........................................................................................................................... 150 16.4.3.1.1 Income ......................................................................................................................... 150 16.4.3.1.2 Business........................................................................................................................ 150 16.4.3.1.3 Operating ..................................................................................................................... 150 16.4.3.1.4 Real Property ............................................................................................................... 151 16.4.3.1.5 Non-real Property ........................................................................................................ 151 16.4.3.2 Identifying Farms and Other Businesses ............................................................................. 151 16.4.3.2.1 By Organization ............................................................................................................ 151 16.4.3.2.2 By IRS Tax Forms .......................................................................................................... 151 16.4.3.2.3 By Employee Status ...................................................................................................... 152 16.4.3.3 Self-Employed Income Sources ........................................................................................... 152 16.4.3.4 Calculating BadgerCare Plus Self-Employment Income ...................................................... 154 16.4.3.4.1 IRS Tax Forms and Worksheets .................................................................................... 154 16.4.3.4.2 Depreciation, Depletion, and Disallowed Expenses .................................................... 155 16.4.3.4.3 Anticipated Earnings .................................................................................................... 156 16.4.3.4.4 Backdated Months ....................................................................................................... 158 16.4.4 Verification ................................................................................................................................. 159 16.4.4.1 Self-Employment Hours ...................................................................................................... 159 16.4.4.2 Live-In Care Providers ......................................................................................................... 159 16.5 Other Income .................................................................................................................................... 160 1. Unemployment Compensation ......................................................................................................... 160 2. Alimony/Spousal Support ................................................................................................................. 160 3. Family Support .................................................................................................................................. 160 4. Social Security Benefits ..................................................................................................................... 160 5. Income From a Bequest, Devise, or Inheritance ............................................................................... 161 6. Income Generated From Property Given to a Trust ......................................................................... 161 7. Land Contract .................................................................................................................................... 161 8. Loans ................................................................................................................................................. 161 9. Profit Sharing .................................................................................................................................... 161 10. Retirement Benefits ........................................................................................................................ 161 11. Sick Pay ............................................................................................................................................ 162