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Child Care Assistance Program (CCAP) Policy Manual

Child Care Assistance Program (CCAP) Policy Manual


6.15.12 Annualizing Farm Income

ISSUE DATE: 11/2022

Calculate and annualize farm income based on the self-employment income calculation method chosen by the family. See Chapter 6.15.6 (Annualizing Self-Employment Income).

Common types of farm income include:

  • · Proceeds from sale of crops, livestock or products.
  • · Production from livestock.
  • · Income from home-produced foods.
  • · Soil conservation payments and other subsidies.
  • · Farm-related insurance payments.
  • · Proceeds from rent, including wages to the farmer/operator.
  • · Capital gains.

    • Legal authority

    Minnesota Statutes 119B.09, subd. 4
    Minnesota Statutes 119B.011, subd. 15
    Minnesota Rules 3400.0170, subp. 10

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