IDAPA 16.06.12.074

Averaging Self-Employment Income

Last amended: 2022Year: 2026Length: 119 wordsOfficial source
01. Annual Self-Employment Income. When self-employment income is considered annual support by the household, the Department averages the self-employment income over a twelve-month (12) period, even if: (3-17-22) a. The income is received over a shorter period of time than twelve (12) months; and (3-17-22) IDAHO ADMINISTRATIVE CODE IDAPA 16.06.12 Department of Health and Welfare Idaho Child Care Program (ICCP) Section 075 Page 9 b. The household receives income from other sources in addition to self-employment. (3-17-22) 02. Seasonal Self-Employment Income. A seasonally self-employed individual receives income from self-employment during part of the year. When self-employment income is considered seasonal, the Department averages self-employment income for only the part of the year the income is intended to cover. (3-17-22)
IDAPA 16.06.12.074: Averaging Self-Employment Income | Justis AI