WAC 388-450-0085. Does the department count all of my self-employment income to determine if I am eligible for benefits?

This section applies to cash assistance and basic food programs. (1) We decide how much of your self-employment income to count by: (a) Adding together your gross self-employment income and any profit you make from selling your business property or equipment; (b) Subtracting your business expenses as described in subsection (2) below; and (c) Dividing the remaining amount of self-employment income by the number of months over which the income will be averaged. (2) We subtract the greater value of one of the following as a business expense: (a) Fifty percent of the gross self-employment income total described in subsection (1)(a) in this section even if your costs are less than this; or (b) The actual verified and allowable costs of producing your self-employment income. If you want us to subtract your actual costs, you must list and give us proof of your expenses within the time limits under WAC 388-406-0030 for us to count them. (c) We never allow the following expenses when calculating (2)(b): (i) Federal, state, and local income taxes; (ii) Money set aside for retirement purposes; (iii) Personal work-related expenses (such as travel to and from work); (iv) Net losses from previous periods; (v) Depreciation; or (vi) Any amount that is more than the payment you get from a boarder for lodging and meals. (3) If you have worked at your business for less than a year, we figure your gross self-employment income by averaging: (a) The income over the period of time the business has been in operation; and (b) The monthly amount we estimate you will get for the coming year. (4) For cash assistance, if your self-employment expenses are more than your self-employment income, we do not use this "loss" to reduce income from other self-employment businesses or other sources of income to your assistance unit. (5) For basic food, we use a "loss" from self-employment farming or fishing income to reduce other sources of income only if you meet the following three conditions: (a) Someone in your assistance unit is a self-employed farmer or fisher; (b) Your gross yearly income from farming or fishing is or is expected to be at least one thousand dollars; and (c) Your allowable costs for farming or fishing are more than your income from farming or fishing.