MEMORANDUM

2009 Memorandums

IM-#47      06/30/09

DEPARTMENT OF SOCIAL SERVICES
FAMILY SUPPORT DIVISION
P.O. BOX 2320
JEFFERSON CITY, MISSOURI
TO:
ALL COUNTY OFFICES
FROM:
ALYSON CAMPBELL, DIRECTOR
SUBJECT:
SELF-EMPLOYMENT TAXES

DISCUSSION:

IM Memorandum IM-#90, dated October 24, 2008 introduced the ST (self-employment taxes) code. FAMIS counts 100% of this tax as an expense for the Food Stamp and Child Care Programs. FAMIS counts 50% of this tax as an expense for the Temporary Assistance and MO HealthNet Programs. The ST (self-employment taxes) expense code was not available for all self-employment income sources.

Effective July 13, 2009 the ST (Self-employment Taxes) code is an allowable expense for income sources FA (farm income-gross of more that $1000 per year), RE (rental-working more that 20 hours per week), SE (self-employment other than child care), and CC (child care self-employment).

This is not a change in policy, but is a change in FAMIS.

NECESSARY ACTION:

SW


2009 Memorandums