OAR 461-145-0915
Self-Employment; General; OSIP, OSIPM, QMB


Retroactively effective July 6, 2020:

(1)

For purposes of this rule:

(a)

“Business entity” includes a sole proprietorship, a partnership, and an unincorporated limited liability company.

(b)

“Principal” means an individual with significant authority in a “business entity” (see subsection (a) of this section), including a sole proprietor, a general partner in a partnership, or a member or manager of an unincorporated limited liability company.

(2)

Notwithstanding any other sections of this rule:

(a)

Homecare workers (see OAR 411-031-0020 (Definitions)) paid by the Department are not self-employed.

(b)

Child care providers (see OAR 461-165-0180 (Eligibility of Child Care Providers)) paid by the Department, adult foster home providers (see OAR 411-050-0602) paid by the Department, realty agents, and individuals who sell plasma, redeem beverage containers, pick mushrooms for sale, or engage in similar enterprises are considered self-employed.

(c)

Self-employment does not include non-business activities such as property rentals (see OAR 461-145-0252 (Income-Producing Property; OSIP, OSIPM, and QMB)) or renting a room out of the financial group’s primary residence (see OAR 461-145-0340 (Lodger Income)).

(3)

Self-employment means active engagement in one’s own business, trade, or profession, rather than earning a salary or wage paid by an employer or maintaining a passive ownership interest in a business entity. An individual is considered self-employed if the individual meets the criteria in subsection (2)(b) or section (5) of this rule.

(4)

A principal (see subsection (1)(b) of this rule) of a corporation or incorporated limited liability company cannot be considered self-employed unless the criteria in either subsection (a) or (b) are met. All other payments for working or performing services for the corporation or holding corporate office are treated in accordance with OAR 461-145-0089 (Corporations and Other Business Entities; Income and Resources, Not Self-Employment; OSIP, OSIPM, QMB) and OAR461-145-0130.
(a) The individual files taxes for the incorporated business entity as self-employed on their personal taxes, rather than as a corporation.

(b)

The individual does not file taxes and meets the criteria in section (5)(c) of this rule.

(5)

Except as provided in OAR 461-145-0089 (Corporations and Other Business Entities; Income and Resources, Not Self-Employment; OSIP, OSIPM, QMB)(3), an individual is self-employed for the purposes of this division of rules if the individual meets the requirements of one or more of (a), (b), or (c):
(a) Files taxes as self-employed for their business on their personal taxes.
(b) Is considered an independent contractor by the business.
(c) Meets all the following criteria:

(A)

Is not required by the business to complete an IRS W-4 form;

(B)

Is not required to pay federal income tax or FICA payments from their paycheck(s);

(C)

Liability or workers’ compensation insurance for the individual is not paid by the business;

(D)

Meets at least one of the following:
(i)
Creates or provides the products or services they sell, or
(ii)
Sets the price for the products or services they sell;

(E)

Is responsible for the business expenses and losses; and
(F) Receives profits from the business.

(6)

For a principal or any individual with an ownership interest in a business entity who cannot be considered self-employed using the criteria in this rule:

(a)

See OAR 461-145-0089 (Corporations and Other Business Entities; Income and Resources, Not Self-Employment; OSIP, OSIPM, QMB) for individuals who are not actively working in the business entity to determine how to treat income and resources.

(b)

For individuals who are actively working for the business entity but do not have significant authority or responsibility for its success or failure:
(A) See OAR 461-145-0130 (Earned Income; Treatment) to determine how to treat income.

(B)

See OAR 461-145-0089 (Corporations and Other Business Entities; Income and Resources, Not Self-Employment; OSIP, OSIPM, QMB) to determine how to treat resources.

(7)

For an individual who is considered self-employed:

(a)

See OAR 461-145-0920 (Self-Employment; Costs that are Excluded to Determine Countable Income) and 461-145-0930 (Self-Employment; Determination of Countable Income) to determine how to treat income from self-employment.

(b)

See OAR 461-145-0600 (Work-Related Capital Assets, Equipment, and Inventory) to determine how to treat resources used in self-employment.

Source: Rule 461-145-0915 — Self-Employment; General; OSIP, OSIPM, QMB, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=461-145-0915.

461‑145‑0000
Achieving a Better Life Experience (ABLE) Act
461‑145‑0001
Adoption Assistance
461‑145‑0005
Agent Orange Disability Benefits
461‑145‑0008
Alaska Permanent Fund Dividend
461‑145‑0010
Animals
461‑145‑0020
Annuities
461‑145‑0022
Annuities
461‑145‑0025
Approved Accounts
461‑145‑0030
Bank Account
461‑145‑0035
Black Lung Benefits
461‑145‑0040
Burial Arrangements and Burial Fund
461‑145‑0050
Burial Space and Merchandise
461‑145‑0060
Cash
461‑145‑0080
Child Support and Cash Medical Support
461‑145‑0086
Contributions
461‑145‑0087
Coronavirus Aid, Relief, and Economic Security (CARES) Act
461‑145‑0088
Corporations and Business Entities
461‑145‑0089
Corporations and Other Business Entities
461‑145‑0090
Disability Benefit
461‑145‑0100
Disaster Relief
461‑145‑0105
Disqualifying Income
461‑145‑0108
Dividends, Interest and Royalties
461‑145‑0110
Domestic Volunteer Services Act (VISTA, RSVP) and Small Business Act (SCORE, ACE)
461‑145‑0120
Earned Income
461‑145‑0130
Earned Income
461‑145‑0140
Earned Income Tax Credit (EITC)
461‑145‑0143
Economic Recovery Payment
461‑145‑0145
Educational Account
461‑145‑0150
Educational Income
461‑145‑0170
Energy Assistance Payments
461‑145‑0175
Family Abuse Prevention Act (FAPA) Payments
461‑145‑0184
Filipino Veterans Equity Compensation Fund
461‑145‑0185
Floating Homes and Houseboats
461‑145‑0190
Food Programs Other Than the SNAP program
461‑145‑0200
Foster Care Payments and Guardianship Assistance Benefits
461‑145‑0210
Gifts and Winnings
461‑145‑0220
Home
461‑145‑0230
Housing and Urban Development
461‑145‑0240
Income-Producing Sales Contract
461‑145‑0250
Income-Producing Property
461‑145‑0252
Income-Producing Property
461‑145‑0255
Youth Transitions Program Subsidies
461‑145‑0259
Indian (Native American) Benefits
461‑145‑0260
Indian (Native American) Benefits
461‑145‑0261
Individual Development Account (IDA)
461‑145‑0270
Inheritance
461‑145‑0280
In-Kind Income
461‑145‑0285
Japanese-American Restitution Payments
461‑145‑0290
Job Corps
461‑145‑0300
Workforce Investment Act
461‑145‑0310
Life Estate
461‑145‑0320
Life Insurance
461‑145‑0330
Loans and Interest on Loans
461‑145‑0340
Lodger Income
461‑145‑0343
Manufactured and Mobile Homes
461‑145‑0345
Military Income
461‑145‑0348
Mineral Rights
461‑145‑0360
Motor Vehicle
461‑145‑0365
National and Community Services Trust Act (NCSTA), including AmeriCorps (other than AmeriCorps VISTA)
461‑145‑0370
Older Americans Act
461‑145‑0380
Pension and Retirement Plans
461‑145‑0390
Personal Belongings
461‑145‑0400
Personal Injury Settlement
461‑145‑0405
Plan for Self-support
461‑145‑0410
Program Benefits
461‑145‑0415
Radiation Exposure Compensation Act
461‑145‑0417
Railroad Retirement Payments
461‑145‑0420
Real Property
461‑145‑0430
Real Property Excluded under an Interim Assistance Agreement
461‑145‑0433
Recreational Vehicles
461‑145‑0435
Refunds
461‑145‑0440
Reimbursement
461‑145‑0455
Resettlement and Placement (R&P) Grants
461‑145‑0460
Sale of a Resource
461‑145‑0470
Shelter-in-Kind Income
461‑145‑0490
Social Security Benefits
461‑145‑0500
Social Secuirty Death Benefit
461‑145‑0505
Spousal Support
461‑145‑0510
SSI
461‑145‑0520
Stocks, Bonds and Other Securities
461‑145‑0525
Strikers’ Benefits
461‑145‑0530
Tax Refund
461‑145‑0540
Trusts
461‑145‑0550
Unemployment Compensation Benefit
461‑145‑0560
Uniform Relocation Act
461‑145‑0570
USDA Meal Reimbursement
461‑145‑0580
Veterans’ Benefits
461‑145‑0582
Victims’ Assistance
461‑145‑0583
Virtual Currency or Cryptocurrency
461‑145‑0585
Vocational Rehabilitation Payment
461‑145‑0590
Workers Compensation
461‑145‑0600
Work-Related Capital Assets, Equipment, and Inventory
461‑145‑0810
Deemed Assets
461‑145‑0820
Deemed Assets
461‑145‑0830
When to Deem the Assets of a Sponsor of a Noncitizen and How Income is Deemed
461‑145‑0860
Deemed Assets, Parent of Minor Parent
461‑145‑0910
Self-Employment
461‑145‑0915
Self-Employment
461‑145‑0920
Self-Employment
461‑145‑0930
Self-Employment
461‑145‑0931
Additional Exclusions for Farming Costs
Last Updated

Jun. 8, 2021

Rule 461-145-0915’s source at or​.us