Documentation/Verification of Self-Employment Income 400-19-55-15-25-05

(Revised 6/1/10 ML #3218)

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AMENDED IM 5192

 

Self-employment income is determined by comparing gross receipts minus business expenses or using the income tax return.

 

Document or other record generally available from the client

• Income Tax return – State and/or Federal
• Self-employment – Bookkeeping records of client
• Sales & expenditure records
• 1099