Figure: 40 TAC §48.2904(7)

Expense Excludability
Money paid to or for employees not living in the home Excludable
Money paid to or for employees living in the home Excludable
Federal, state, or local income taxes Excludable
Sales tax Excludable
Property tax Excludable
Rental of business property Excludable
Utilities for business property Excludable
Stock/inventory, raw materials Excludable
Supplies Excludable
Fuel expenses for the business Excludable
Insurance premiums Excludable
Linen service Excludable
Interest for business loans or property Excludable
Lodging when traveling (when not counted as shelter) Excludable
Own meals when traveling for business Excludable
Net loss for same determination period Excludable
Additional expenses related to self-employment (advertising, co-op, license fees, journals, etc.) Excludable
Additional farming-related expenses (feed, seed, plants, seedlings, farm supplies, breeding fees, fertilizer and lime, crop insurance, crop storage, fees for livestock testing, etc.) Excludable for self-employment farming
  Excludable for unearned income farming only if part of the lease agreement
Depreciation related to self-employment Excludable
Cost of doing business in the home (separately identifiable from home expenses), including utilities. For rooms designated for business purposes in a single residence, expenses are compared to the total number of rooms in the house. Bathrooms are not counted as rooms; basements and attics are counted only if they have been converted into living spaces. Excludable
Purchase and cleaning of uniforms Not excludable
Capital asset purchases Not excludable
Capital asset improvements Not excludable
Payment on principal of loan for income-producing property Not excludable
Travel to/from place of business Not excludable
Net loss from previous determination period Not excludable
Depreciation related to unearned income (e.g., rental income) Not excludable