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Child Care Subsidy Policy October 1, 2024 30 C. An individual participating as a partner of any business is not eligible for child care subsidy. 4.3.6. Criteria for Approval of Self-Employment Activity. Child care may be approved for parents who are self-employed if the following conditions are met: 4.3.6.1. The family depends upon the self-employment activity for their livelihood, and the time and effort put into the activity indicates intent to make a profit. Passive or casual activities that can be more appropriately qualified as “hobbies” or volunteer work do not meet this criterion. 4.3.6.2. Parents must participate in self-employment activity a minimum average of 20 hours per week and show an income of at least minimum wage per hour. If both parents are self-employed, jointly, or separately, the minimum work hour/minimum wage requirement applies to each. 4.3.6.3. At the time of application, Self Employed individuals must provide a copy of their current State of West Virginia Business Registration, copy of consultant contract for independent sales, and a copy of any other required trade licenses or certifications. Check the State of West Virginia Secretary of State web site for information on what types of self-employment require a trade license: www.wvsos.com/business/licensing/checklicensing.htm. 4.3.6.4. Self Employed individuals must provide a complete copy of their current tax return by April 30 of each year, including the 1040 form, 1040 Schedule C, (Profit or Loss from Business), 1040 Schedule SE, (Self-Employment tax,) and any other tax forms as required per type of self-employment. (Refer to the chart, Section 4.3.7) Under no circumstances will an extension for submission of tax returns be granted, even if the client has been granted an extension to file by the IRS. Clients granted an extension to file by the IRS will be closed for failure to submit tax returns by the April 30th deadline. 4.3.6.5. Special Notes on Home-based Self-Employment: (see definitions for home- based self-employment business, 4.3.3.). Most people choose self-employment for the opportunity to have flexibility in their work schedules and incomes. As such, child care services for self-employed home-based businesses will only be approved for the following situations: A. The type of work performed entails a clear and present danger to the child (for example, an auto repair business or metal working shop) and/or B. The primary type of work performed consists of face-to-face meetings/appointments with clients (for example, a beautician or masseuse) which prevent direct supervision of children.