Farming or other self-employment business expenses directly related to producing the goods or services and without which the goods or services could not be produced are considered allowable deductions for the purposes of determining available earned income.
S.D. Admin. R. 67:12:05:20
General Authority: SDCL 28-7-2.
Law Implemented: SDCL 28-7-4.
Definition of earned income for the self-employed individual, 45 C.F.R. § 233.20 (a)(6)(v)(B); Earned income from business, § 67:12:05:12.