Boarding income is pay received in exchange for lodging and meals. When the client does not receive a reasonable amount, does not own the property, or is not buying the property, you must consider any payments received by the client as a third party contribution. Do not allow the self-employment business expense deduction.
Payments from an adult non-relative who you must include in the household do not count as boarding income. You do not consider these payments because both the parent and the adult non-relative's income already count toward the household's eligibility.