Code of Massachusetts Regulations
106 CMR - DEPARTMENT OF TRANSITIONAL ASSISTANCE
Title 106 CMR 365.000 - Supplemental Nutrition Assistance Program (SNAP): special situation households
Section 365.970 - Determining Eligibility and Benefit Level for the Self-employed

(A) Averaged Income. For the period of time over which self-employment is determined, add all gross self-employment income (including capital gains), exclude the cost of producing the self-employment income, and divide the self-employment income by the number of months over which the income will be averaged.

(B) Anticipated Income. For those households whose self-employment income is not averaged but is instead calculated on an anticipated basis, add any capital gains the household anticipates it will receive in the next 12 months, starting with the date the application is filed, and divide this amount by 12. This amount shall be used in successive certification periods during the next 12 months except that a new average monthly amount shall be calculated for this 12 month period if the anticipated amount of capital gains changes. Then add the anticipated monthly amount of capital gains to the anticipated monthly self-employment income, and subtract the cost of producing self-employment income. Except for depreciation, the cost of producing the self-employment income shall be calculated by anticipating the monthly allowable costs of producing the self-employment income. Capital gains is the gain the household makes from the sale of a capital asset, such as real property used to carry out the household's business enterprise, in excess of the value of the property or cost of the property.

(C) Determining Monthly SNAP Income. To determine the monthly SNAP income for households with income from self-employment enterprises, the monthly net self-employment income is added to any other earned income, or in the case of unearned rental income to other unearned income, received by the household.

If the cost of producing self-employment income of farmers exceeds the income derived from self-employment, such losses shall be offset against any other countable income in the household, provided that the farmer has received or is anticipating receiving annual gross proceeds of $1000 or more from the farming enterprise; and provided that whatever base is used to determine any net income from self-employment farm operations, such as the previous year's tax return or current income, the same base is used in determining any net loss. Losses shall be prorated over the year in a manner comparable to that used to prorate farm self-employment income.