461-145-0930    Effective 01/01/21
Self-Employment; Determination of Countable Income

This rule explains how different programs exclude and deduct costs from self-employment gross sales and receipts.

1. The Department initially determines gross sales and receipts, including mileage reimbursements, minus any returns and allowances (before excluding or deducting any costs).

2. In the ERDC program, if an individual claims an excludable cost permitted under OAR 461-145-0920, at least 50 percent of gross self-employment income is excluded. The maximum exclusion is the total excludable cost under OAR 461-145-0920.

3. In the OSIP, OSIPM, and QMB programs, all costs permitted under OAR 461-145-0920 are excluded.

4. In the REF, REFM, and TANF programs, no costs are subtracted (excluded).

5. In the SNAP program, if there are any costs permitted under OAR 461-145-0920, there is a deduction of 50 percent of gross self-employment income.

6. In the DSNAP program, the Department allows all actual costs permitted under OAR 461-145-0920.

Statutory/Other Authority: ORS 329A.500, 409.050, 411.060, 411.083, 411.404, 411.706, 411.816, 412.006, 412.009, 412.049, 413.085, 414.685, 414.826
Statutes/Other Implemented: ORS 329A.500, 409.010, 411.060, 411.083, 411.404, 411.706, 411.816, 412.006, 412.009, 412.049, 414.826, 7 CFR 280.1

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