106 CMR, § 365.960 - Averaging Self-employment Income and Assigning Certification Periods
(A) Self-employment
income that represents a household's annual support shall be averaged over a
12-month period, even if the income is received in a shorter period of time
during that 12 months. For example, self-employment income received by farmers
shall be averaged over a 12-month period if the income is intended to support
the farmer on an annual basis. This self-employment income shall be annualized
even if the household receives income from other sources in addition to
self-employment. However, if the averaged annualized amount does not accurately
reflect the household's actual circumstances because the household has
experienced a substantial increase or decrease in business, the self-employment
income shall be calculated on anticipated earnings. The worker shall not
calculate self-employment income on the basis of prior income (documented by
income tax returns) when the household has experienced a substantial increase
or decrease in business.
Notes
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