# COMAR Title 07 — Department of Human Services

## Subtitle 03 — Family Investment Administration

### Chapter 17 — Food Supplement Program

#### Regulation .39 Self-Employment Income.

*COMAR 07.03.17.39*

A. Calculation. The local department shall:

  (1) Annualize self-employment income that represents a household's annual income even if the income is received within a short period of time or the household receives income from another source;

  (2) Calculate self-employment income based on anticipated earnings if the averaged annualized amount does not reflect the household's actual circumstance because the household has experienced a substantial increase or decrease in business;

  (3) Average self-employment income that is meant to meet the household's needs for only a part of the year over the period of time the income is intended to cover; or

  (4) Average the income of a business that has been in existence for less than a year over the period of time the business has been in operation.

B. Deduction. The local department shall allow a deduction of 30 percent of the gross receipts of self-employment income as the cost of producing income, with the exception of the self-employment of farmers as described in §C of this regulation.

C. Self-Employed Farmers.

  (1) If the cost of producing self-employment income exceeds the income derived from a self-employment farming enterprise, the losses shall be offset against any other countable income.

  (2) To be considered a self-employed farmer, the farmer shall receive or anticipate receiving annual gross proceeds of $1,000 or more from the farming enterprise.