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 | ||