Pennsylvania Code
Title 55 - HUMAN SERVICES
Part II - Public Assistance Manual
Subpart L - Food Stamp Program
Chapter 501 - FOOD STAMP DISCRETIONARY PROVISIONS
Section 501.8 - Households with special circumstances-7 CFR 273.11(a)(1)(i) and (iii)
Self-employment income which represents a household's annual income will be annualized over a 12-month period, even if the income is received in only a short period of time. If the income is only intended to cover part of a year, it is averaged over the period of time it is intended to cover. For example, self-employment income received by farmers shall be averaged over a 12-month period, if the income represents the annual support of the farmer. However, if the average annualized amount does not accurately reflect the household's actual circumstances because the household has experienced a substantial increase or decrease in business, the CAO will calculate the self-employment income on anticipated earnings. The CAO will not calculate self-employment income on the basis of prior income, for example, income tax returns, when the household has experienced a substantial increase or decrease in business. This self-employment income will be annualized even if the household received income from other sources in addition to self-employment.