North Dakota Administrative Code
Title 75 - Department of Human Services
Article 75-02 - Economic Assistance
Chapter 75-02-01.3 - Child Care Assistance
Section 75-02-01.3-07 - Treatment of income

1. A child care assistance unit's earned income from wages or any other source must be considered received in the month it is normally received or available.

2. A child care assistance unit's earned income from self-employment is computed:

3. Depreciation and other costs of doing business associated with a child care assistance unit's self-employment that do not require outlays during the period covered by the tax return must be added to the net income.

4. A child care assistance unit's earned income that is received on a contractual basis must be prorated over the period of the contract, regardless of when it is actually received.

5. Expenses necessarily incurred to maintain the source of the child care assistance unit's unearned income may be deducted to determine countable unearned income. All countable unearned income must be considered received in the month in which it is normally received or normally available.