The U.S. Department of Labor reports that over 14 million people in the United States are self-employed, representing nearly ten percent of the labor force. Developing eligibility policies to address self-employment is challenging due to the complex business structures and difficulty of obtaining verification of income and the need for care. NCCCSIA researched IRS income tax guidelines and self-employment policies of 46 States and Territories. This paper discusses the key findings and identifies important issues for Lead Agencies to consider when developing their policies. (author abstract)