<p>My mother has not been able to find a full-time position. She is a licensed social worker who presently advises a few clients. She does not earn much. However, does this mean that she is operating an independent service business, and we have to file a Business/Farm Supplement in addition to the CSS profile?</p>
<p>Also, do we need to have completed our tax returns before filing the CSS Profile? One of my schools requires the CSS the same day as the Common App -- Jan.15.</p>
<p>Please help. Thank you.</p>