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Self-Employed Income Formula Explained

The Self-Employed Income formula explained in plain English: the equation behind the Self-Employed Income Calculator, its variables, and the assumptions it makes.

By Onias Derilus, Mortgage Capital · NMLS# 1859012 · Last Updated: June 2026

It estimates the qualifying income a lender will use from your tax returns. The tool averages net business income and adds back non-cash deductions like depreciation.

The Self-Employed Income Formula, Explained

Qualifying income = (avg net income + add-backs) × ownership / 12

Lenders start from the net income on your business tax returns, then add back paper deductions like depreciation that reduce taxable income without reducing cash. This raises the income they can use to qualify you.

Most lenders average two years of returns and look for stable or rising income. A sharp decline year over year can cause them to use the lower figure, so trends matter as much as the average.

The formula is only the starting point. Open the self-employed income calculator to plug in your own numbers and see the result instantly. For a rate tied to your actual file, talk to a licensed broker before you decide.

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Self-Employed Income Calculator (Interactive Tool)Bank Statement Income CalculatorDebt-to-Income CalculatorAffordability CalculatorAll Florida Calculators

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