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Mortgage Merlin
Income & qualification

Net income

Income after all business deductions. On a tax return, this is Schedule C net profit. It’s the number conventional lenders use for self-employed qualifying income — not gross revenue, not deposits, not what you invoice.

How does this affect your loan? Estimate self-employed qualifying income with the DTI calculator, or read the self-employed mortgage guide.

Related terms

  • Form 1084Fannie Mae’s self-employed income analysis worksheet. Lenders use it to standardize how they calculate qualify
  • 2-year averageHow conventional lenders handle self-employed income variability: they average qualifying income across the tw
  • Depreciation add-backDepreciation is a non-cash expense — it reduces Schedule C net income without representing real money leaving
  • Rising income / declining incomeIncome trend affects how lenders apply the two-year average. Rising income (year 2 higher than year 1) is favo
  • Add-backA non-cash or one-time business expense that can be added back to Schedule C net income when calculating quali

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Sources

Educational definition only — not financial, legal, or tax advice. Programs and limits change; verify current terms with a licensed professional.