FARM LABORERS (FSM)

_____________________________________________________________

Not Self-Employed: Consider farm laborers as not self-employed who are regularly employed with a single employer and receive a monthly salary throughout the year.

Treatment: Earned Income

Self-Employed: Consider farm laborers as self-employed when income is irregular because they are paid seasonally or work for multiple employers during the year.

In some cases, a migrant household receives one payment for work performed by all household members. In this case, the earned income of students under age 18 is exempt and must be prorated out of the gross income, unless the child’s income can be identified as specifically earned by the student. Prorate the income equally among working household members, regardless of the full- or part-time status of the student.

Treatment: Earned Income