Net non-farm income from unincorporated business and/or professional practice

Part A - Plain language definition:

Net income earned by working for oneself (self-employment) as an owner/operator of his/her non-farm business.

Part B - Detailed definition:

Refers to net income (gross receipts minus expenses of operation such as wages, rents and depreciation) received during calendar year 2005 from the respondent's non-farm unincorporated business or professional practice. In the case of partnerships, only the respondent's share was reported. Also included is net income from persons babysitting in their own homes, persons providing room and board to non-relatives, self-employed fishers, hunters and trappers, operators of direct distributorships such as those selling and delivering cosmetics, as well as freelance activities of artists, writers, music teachers, hairdressers, dressmakers, etc.

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