Boarding Home Income 430-05-30-55-35

(Revised 01/01/04 ML2893)

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IM 5192

Payments made by a boarder to a household providing the service are counted as self-employment income when the boarder is not included in the SNAP household. The household's cost of providing meals and lodging to the boarder is allowed as a deduction from the boarder's payment.

 

The household may elect one of the following methods provided that the amount allowed as a cost of doing business does not exceed the payment the household receives from the boarder for meals and lodging:

1. The Thrifty Food Plan for a household size that is equal to the number of boarders.
2. The actual verified cost of providing room and meals, if the actual cost exceeds the appropriate thrifty food plan. Only separate and identifiable costs of providing room and meals to the boarder are allowed when actual costs are used.
3. If the household consists of a combination TANF/SNAP case, the household may choose to deduct a flat amount of $100 from gross income. If the household can verify expenses in excess of the $100 exemption, the actual expenses are allowed.

 

The net non-commercial boarding household income is added to other income and treated the same as self-employment income.

 

Shelter costs the household actually incurs, even if the boarder contributes to the household for part of the household's shelter expenses, are computed to determine if the household will receive a shelter deduction. However, the shelter costs do not include any shelter expenses paid directly by the boarder to a third party, such as the landlord or utility company.