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15.5.19 Virtual Currency ....................................................................................................................... 174 15.5.20 Imputed Income ....................................................................................................................... 174 15.6 Self-Employment Income .................................................................................................................. 174 15.6.1 Definitions .................................................................................................................................. 174 15.6.1.1 Income ................................................................................................................................ 174 15.6.1.2 Business............................................................................................................................... 174 15.6.1.3 Operating ............................................................................................................................ 174 15.6.1.4 Income Maintenance Income ............................................................................................. 175 15.6.1.5 Real Property ...................................................................................................................... 175 15.6.1.6 Non-real Property ............................................................................................................... 175 15.6.2 Ways to Identify ......................................................................................................................... 175 15.6.2.1 By Organization ................................................................................................................... 175 15.6.2.2 By IRS Tax Forms ................................................................................................................. 175 15.6.3 Self-Employment Income Assets ............................................................................................... 176 15.6.3.1 Business Assets ................................................................................................................... 176 15.6.3.2 Bank Accounts ..................................................................................................................... 176 15.6.3.3 Disallowed Expenses ........................................................................................................... 177 15.6.4 Self-Employed Income Sources .................................................................................................. 177 15.6.5 Calculating Income Maintenance Income ................................................................................. 177 15.6.5.1 IRS Tax Forms and Worksheets ........................................................................................... 177 15.6.5.2 Depreciation ........................................................................................................................ 178 15.6.5.3 Anticipated Earnings ........................................................................................................... 178 15.6.5.3.1 Reporting Anticipated Earnings ................................................................................... 179 15.6.6 Verification ................................................................................................................................. 180 15.6.7 Self-Employment Hours ............................................................................................................. 181 15.6.8 Backdated Months ..................................................................................................................... 181 15.7 Income Deductions ........................................................................................................................... 182 15.7.1 Maintaining Home or Apartment .............................................................................................. 182 15.7.2 Special Exempt Income .............................................................................................................. 183 15.7.2.1 Support Payments ............................................................................................................... 183 15.7.2.1.1 Court-Ordered .............................................................................................................. 184 15.7.2.1.2 Non-Court-Ordered ...................................................................................................... 184 15.7.2.2 Plan to Achieve Self-Support .............................................................................................. 184 15.7.2.3 Fees to Guardians or Attorneys .......................................................................................... 184 15.7.2.3.1 Disallowed Deductions................................................................................................. 184