Acceptable documentation must be for the tax year that ended prior to your application for Unemployment Insurance (UI) and show at least $5,000 in net self-employment income. Documents showing only gross income will not be accepted as proof of self-employment income.
If you receive regular UI benefits, your applicable tax year is the year before the effective date of your UI claim. If you receive either Pandemic Emergency Unemployment Compensation (PEUC) or Extended Benefits (EB), refer to the year before the effective date of your original UI claim.
- If the effective date of your UI claim is any time from January 1, 2020 through December 31, 2020, submit documents from 2019.
- If the effective date of your UI claim is any time on or after January 1, 2021, submit documents from 2020.
NOTE: Your “effective date” is the first day of the calendar week in which you filed your initial claim for regular unemployment insurance.
If it was filed, you MUST submit your tax return for the applicable tax year.
If a copy of your tax return is unavailable because it hasn’t been filed, alternative documentation may be submitted, but it must clearly show your net earnings for the applicable tax year. Acceptable alternative documentation of self-employment income includes, but is not limited to:
- Bank receipts
- Business ledgers
- Self-employment paycheck stubs
- Business records
- Billing Statements
For the purposes of MEUC, federal law generally defines net earnings from self-employment as the gross income from an individual’s trade or business, minus the total deductions attributable to the trade or business.
If you do not submit documentation showing your net earnings during the tax year that ended prior to the effective date of your initial UI claim, you are not eligible to receive MEUC.
All documentation must include your identifying information or your business information and the date the document was issued. If you submit documentation that contains your business information but does not contain your name or Social Security number, then you must also submit documentation demonstrating your connection to your business, such as articles of incorporation or your business license.