Ohio Administrative Code
Title 5101:4 - Division of Food Stamps
Chapter 5101:4-6 - Determining Eligibility for Specific Groups
Section 5101:4-6-11 - Food assistance: determining eligibility of assistance groups with income from self-employment
Current through all regulations passed and filed through March 18, 2024
(A) How is self-employment income determined?
The internal revenue service (IRS) publications: IRS publications 17, "Your Federal Income Tax"; and 334, "Tax Guide for Small Business"; provide detail on how self-employment income is handled for federal income tax purposes and can be accessed on the IRS website http://www.irs.gov.
For the period of time over which self-employment income is determined the county agency shall:
When the cost of producing self-employment income exceeds the income earned from self-employment, those losses shall be prorated in accordance with paragraph (A)(1) of this rule and then offset against countable income to the assistance group as follows:
(B) What are other income producing categories of self-employment?
(C) What business costs are allowed to be deducted when determining self-employment net income?
The assistance group may choose one of the following two methods:
(D) Are assistance groups with individuals who are self-employed required to register for work?
The receipt of income from self-employment does not automatically exempt a member from the work registration requirement. The member must be actively engaged in the enterprise on a day-to-day basis, and the county agency shall determine that the self-employment enterprise either:
(E) What if a self-employed individual contracts work out?
When the assistance group member hires or contracts another person or firm to handle the daily activities of the self-employment, the member will not be considered as selfemployed for the purpose of work registration unless the person continues to work at least thirty hours per week or receives the equivalent of the federal minimum wage multiplied by thirty hours from the self-employment business.
(F) Can seasonal work exempt an individual from the work registration requirement?
When on an annual basis the seasonal employment either averages thirty hours of work per week, or produces earnings averaging at least the federal minimum wage multiplied by thirty hours per week, the assistance group member engaged is exempt from registering even in non-work periods.
For example, when an individual works a minimum of one thousand five hundred sixty hours during the season (thirty hours times fifty-two) or earns the equivalent of this multiplied by the federal minimum wage, he or she is exempt from work registration even during the off-seasons. When the annual average does not meet the minimum for exemption, the member must register for work unless another exemption is met.