23 Miss. Code. R. 104-8.10 - Home Produce for Personal Consumption

A. This produce is defined as follows:

1. Home produce is food which a person catches in the wild or raises.

B. This produce is treated as follows:

1. Home produce is excluded from income if it is consumed by the individual or his household.

2. If home produce is basically raised for home consumption rather than business and the amount of produce traded or sold is small, e.g., extra eggs, home-canned beans, etc., assume the production costs equaled the value of what was received; therefore, no income is derived from such a trade or sale.

3. Otherwise, if home produce is sold, but not as a trade or business, the income is unearned. If sold as a trade or business the income is earnings from self-employment.

Notes

23 Miss. Code. R. 104-8.10

Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).