3-002.03C1 Income Received in Less than One Year

475 NAC 3-002.03C1

Some households receive their annual income in a period of less than one year by contract or through self-employment. The worker averages the income for these households over a 12-month period, provided the contract income is not received on an hourly or piecework basis. Self-employment income or contract income that is not received on an hourly or piecework basis and that is intended to meet the household’s needs for only part of the year must be averaged over the period of time the income is intended to cover. Examples of households of this type are those containing school employees, share croppers, and farmers. These averaging provisions do not apply to:

1. Households whose income is received on an hourly or piece work basis; and

2. Migrant or seasonal farm workers.

Information on calculating self-employment income is located at 475 NAC 3-002.04B1 'Averaged Self-Employment Income'.