55 Pa. Code § 181.133. Deductions from self-employment.

§ 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.

Authority

   The provisions of this §  181.133 issued under section 403(b) of the Public Welfare Code (62 P. S. §  403(b)).

Source

   The provisions of this §  181.133 adopted August 26, 1988, effective November 1, 1988, 18 Pa.B. 3949.

Cross References

   This section cited in 55 Pa. Code §  181.110 (relating to income deemed available from the spouse).

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.