Current through Register Vol. 54, No. 49, December 7, 2024
Section 140.52 - Profit from self-employmentProfit from self-employment is counted as earned income. Self-employment includes, but is not limited to, operating a business or farm, practicing a profession, renting nonresident real property, renting rooms or apartments contained in the resident property and providing board. Profit from self-employment is determined using one of the following methods:
(1) From self-employment gross receipts, the verified costs to the applicant/recipient or family member of producing or continuing the income are deducted. Depreciation, personal business and entertainment expenses, personal transportation, purchase of capital equipment, and payments on the principal of loans for capital assets or durable goods, are not included in the deductions.(2) From renting rooms or apartments contained in the resident property and providing board to individuals and providing room and board to tenants, the following amounts are deducted from the gross receipts: (i) From total room and apartment rent, $10 plus an amount equal to 50% of the remainder.(ii) From board payments, the maximum food stamp coupon allotment for the household size based on the total number of boarders.(iii) From room and board payments, 40% of the total gross payment added to the maximum food stamp coupon allotment for the household size equal to the total number of roomers and boarders.(iv) Where there are roomers, boarders, and room and boarders, the following amounts are deducted from the gross receipts and the results are added to determine the profit as follows:(A) From total room or apartment rent, $10 plus an amount equal to 50% of the remainder.(B) From room and board payments, 40% of the total room and board payments.(C) From board payments and the balance of the room and board payments after the deduction in clause (B), the maximum food stamp coupon allotment for the household size equal to the total number of boarders and room and boarders. This section cited in 25 Pa. Code § 140.452 (relating to income from self-employment).