What is the definition of a self-employed individual?
As defined in the Rhode Island Small Employer Health Insurance Availability Act, Chapter 27-50-3(ii): “Self-employed individual” means an individual or sole proprietor who derives a substantial portion of his or her income from a trade or business through which the individual or sole proprietor has attempted to earn taxable income and for which he or she has filed the appropriate Internal Revenue Service Form 1040, Schedule C or F, for the previous taxable year.
