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Self-Employed Borrowers

How Underwriters Calculate Self-Employed Income

The behind-the-scenes math on returns, K-1s, and add-backs.

6 min readBy NexGen Capital Corp · NMLS 1766649Updated 2026Self-Employed Borrowers

Short answer

The behind-the-scenes math on returns, K-1s, and add-backs.

Underwriters add back non-cash items like depreciation and depletion, then average two years unless income is declining.

Schedule C, K-1, and 1120S

Underwriters add back non-cash items like depreciation and depletion, then average two years unless income is declining.

Business liquidity

Distributions must generally be supported by adequate business cash flow.

Self-Employed Income Estimator

Ballpark your qualifying income across programs.

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Key takeaways

  • Add-backs help.
  • Two-year averaging is standard.

Frequently asked questions

Related mortgage option

Ready to apply this to a real loan? Review how Self-Employed Programs work in Florida, or estimate your monthly payment before you talk to an advisor.

Sources

Program rules change and individual lender overlays apply. Verify specifics with the agency or with a licensed NexGen Capital advisor before relying on them.

Reviewed by NexGen Capital Corp

Written and reviewed by the licensed mortgage team at NexGen Capital Corp, a Florida mortgage brokerage (NMLS #1766649). Verify our license on NMLS Consumer Access.

Last reviewed: 2026

This article is educational and is not a commitment to lend or an offer of credit. Speak with a licensed NexGen advisor about your own situation.

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