Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 52 Pa.B. 6342 (October 1, 2022).

55 Pa. Code § 140.283. Deductions from self-employment.

§ 140.283. Deductions from self-employment.

 For each self-employed person, the verified costs to produce or continue the income are deducted. The deductible costs include expenses reported on the Federal income tax return except depreciation, personal business, entertainment expenses and depletion.

Cross References

   This section cited in 55 Pa. Code §  140.232 (relating to applicable income).

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