Haw. Code R. § 17-676-10

Current through September, 2024
Section 17-676-10 - Earned income from self-employment
(a) Income from self-employment shall be determined by deducting from the amount received from the sale of goods or services, those expenses directly related to producing the goods or services. However, items such as depreciation, personal expenses, meals, and personal transportation shall not be deducted as business expenses.
(b) A business expense shall be an allowable deduction from monthly gross self-employment income only if verified.
(c) A self-employed person shall:
(1) Sell a service or product for a profit;
(2) Be independently responsible for obtaining or providing a service or product;
(3) Have independent costs and expenses necessary to provide a service or product;
(4) Determine independently the manner, method, and process of business operations; or
(5) Have success or failure of the business operation depend upon the efforts of the business.
(d) Persons who do not meet the self-employment requirements specified in subsection (c), shall have the monthly gross income from the work activity counted as the monthly earned income.

Haw. Code R. § 17-676-10

[Eff 3/19/93; am 08/01/94; am 9/26/97; am 11/19/05; am and comp 11/09/06] (Auth: HRS § 346-53) (Imp: 7 C.F.R. §273.9(b); 45 C.F.R. §233.20 )