55 Pa. Code § 181.133

Current through Register Vol. 54, No. 25, June 22, 2024
Section 181.133 - Deductions from self-employment

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 adopted August 26, 1988, effective 11/1/1988, 18 Pa.B. 3949.

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).