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