Self Employment Income Consideration 415-25-05-25-05
(Revised 10/00 ML #2629)
Normally the county social service office will be using the most recent income tax return to evaluate self-employment income. During the early months of the LIHEAP program year (October through January), the only tax return available will be nearly one year old. By that time of the business year, most farmers/businessmen should have a fairly good idea about whether there have been substantial changes in the business income compared to the previous year. If there have been significant changes, using the IRS return may not be the best indicator of income (see 25-05-25-10 Special Circumstances). If the applicant does not expect significant changes, it is appropriate to certify eligibility and establish benefits for the entire heating season using the most current income tax return for the month of application.
