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• When two or more full months but less than six months of actual self-employment information is available, calculate a monthly self-employment net income average using all of the actual income information. Because at least three months of income is needed, if the business has only been in operation two months, calculate the monthly self-employment net income average using the actual income information for two months, and an estimate of net income for the next month. Example 3 Bonnie applies for Child Care and Medicaid on April 5, 2016. She reports that she was self- employed starting in January 2016. The agency asks Bonnie to complete a SEIRF for January, February, and March so that her prospective self-employment income can be determined for her Child Care and Medicaid certification period (April 2016–March 2017). • When at least one full month but less than two full months of actual self-employment income information is available, calculate a monthly net income average using the actual net income received in any partial month of operation, the one full month of operation, and an estimate of net income for the next month. Example 4 Ricardo applies for FoodShare and Medicaid on February 5. He was self-employed starting December 15. The agency asks Ricardo to complete a SEIRF for December, January, and February so that his prospective self-employment income can be calculated. The completed SEIRF includes Ricardo’s actual income and expenses for December and January, and his expected income and expenses for February. The worker divides the total by three to determine an anticipated monthly average income amount. This amount would be used until Ricardo reports a significant change in self-employment or until Ricardo renews his benefits. • When there is less than one full month of actual income information available, calculate a monthly net self-employment income average using the actual net income received in the partial month (since the significant change in circumstance occurred) and estimated income and expenses for the next two months. Example 5 Jenny is a Medicaid member who has been self-employed as a hairdresser since 2012. Jenny’s Medicaid certification period is December 2015 to November 2016. The worker used Jenny’s 2014 tax return to establish a monthly income amount. In March 2016, Jenny reports that she has been unable to work since breaking her arm on February 17. She is not sure when she will be able to return to work, but it will not be until at least May. Jenny completes a SEIRF for February 17–February 28 (actual income since the significant change in circumstance occurred), and for March and April using a best estimate of income. The worker uses these three months (February, March, and April) to determine a prospective self-employment income estimate for the remainder of the certification period (through November 2016). Use the average until the member’s next renewal or if a significant change in circumstances is reported between renewals. Use the anticipated earnings amount until the person completes an IRS tax form or reports a significant change in circumstances. 15.6.6 Verification Self-employment income information is not available through data exchanges and therefore must be verified (see SECTION 20.3.8 INCOME). Completed IRS tax forms (see SECTION 15.6.2.2 BY IRS TAX FORMS) are sufficient verification of farm and self-employment income. If tax forms are not available or cannot be used because of a significant