For a self-employed person, the verified costs to produce or continue the income are deducted. The deductible costs include expenses reported on the Federal income tax return except depreciation, personal business, entertainment expenses and depletion.
55 Pa. Code § 181.133
The provisions of this § 181.133 issued under section 403(b) of the Public Welfare Code (62 P. S. § 403(b)).
This section cited in 55 Pa. Code § 181.110 (relating to income deemed available from the spouse).