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Chapter 4 - Determining Countable Income

Introduction 4.1

Income is either countable or excluded. If income is countable, it is considered to be either earned or unearned income.

Countable income is income that is considered in some way when determining whether a group is income-eligible for program benefits. Some or all countable income may be disregarded in some step of the eligibility determination process (see Chapter 6: Income Disregards and Deductions in this Part).

Excluded income means that it is not considered in any amount or in any step of the eligibility determination process.

Income that is paid to a person for the specific benefit of another person is considered the income of the beneficiary rather than the payee.

Countable income is the gross amount unless otherwise noted and includes garnished amounts.

Count and budget all income received that is not specifically excluded. If a customer reports income that is not defined in the IMA Policy Manual, contact the IMA Policy Office for guidance.

Exhibit VI-2: Summary of Earned/Unearned Income summarizes how different types of income are to be treated.

Legal Authority 4.2

AREA/TOPIC DISTRICT FEDERAL
Countable and Excludable Income

TANF: D.C. Code 3-205.5-5a; 3-205.10-11; 3-205.13a; 3-205.19; 3-205.22, 3-205.33; 3-205.36-37; 3-205.52; 29 DCMR 5814

GC: See TANF and D.C. Code 3-205.5a.

MA: 42 USC 1396a(l), 1396u-1, 1396a(m), 1396a(r)(2); 42 CFR 435.601-.602, 435.811, 435.831

FS: 7 USC 2014(d)-(f), 2014(h), 2014(k)-(m); 7 CFR 273.9, 273.10(c), 273.11
Child Support

D.C. Code 3-205.19; 3-217.7-8; 29 DCMR 1707-1715

See TANF and D.C. Code 3-205.5a.

TANF: 45 CFR 264.30-31

FS: 7 USC 2014(d), 2014(e)(4); 7 CFR 273.9(b)(2)(iii), (b)(5)(ii), (d)(7)

Adoption Subsidy 4.3

ALL

An adoption subsidy is a payment to the adopting parent(s) of an adopted child who would remain in foster care without the subsidy incentive. There are two types of adoption subsidies:

  • Support subsidy: a payment for ongoing care and support of the child
  • Medical subsidy: a payment for medical expenses due to a physical, mental, or emotional condition of the child.
MA Children receiving adoption subsidies are categorically eligible for Medicaid. The adoption subsidy is not counted as income for other family members.
TANF

Children receiving adoption subsidies are ineligible for TANF cash assistance. Exclude adoption subsidies when determining the eligibility of the group (which does not include the child receiving the adoption subsidy).

GC A child receiving adoption subsidies must be excluded from the group. Exclude all adoption subsidies.
FS Count support and subsidies as unearned income. Exclude a medical subsidy provided that it must be used for medical expenses.

Agent Orange Payments 4.4

ALL

Exclude money received from the Agent Orange settlement fund or other similar funds or government programs.

Veteran's benefits for service-connected disabilities due to Agent Orange exposure are unearned income (see Section 4.56: Veteran's Benefits-Non-Educational in this Chapter).

Americorps 4.5

ALL

There are three Americorps programs. Americorps State and National provides grants to community-based organizations who host part-time and full-time Americorps volunteers. Americorps NCCC (National Civilian Community Corps) is a fulltime residential service program that focuses on environmental issues and disaster relief. Americorps VISTA provides non-profit organizations and public agencies with full-time Americorps volunteers who focus on relieving poverty.

Exclude all payments to Americorps volunteers who participate through Americorps State and National and Americorps NCCC.

 

MA

Exclude payments to volunteers who participate through Americorps VISTA.

TANF

See MA

FS

Exclude all Americorps-VISTA payments, if the volunteer was receiving FS, TANF, IDA, GC, or SSI before joining VISTA. If the volunteer did not receive one of the means-tested benefits listed prior to joining VISTA, the Americorps-VISTA payments are countable as earned income. To determine if the customer participates through VISTA, check the District of Columbia registry on the Americorps website (www.americorps.gov).

Capital Gains/Interest/Dividends 4.6

ALL

The term "capital gains" describes the profit from the sale or transfer of capital assets used in a self-employment enterprise. The term 'capital assets' refers to real estate property, equipment, machinery, and other items or goods expected to last at least 12 months.

Count as income the proceeds (net of commissions) from the sale of capital assets in the month received. Count the full amount of the income generated from the sale less commissions paid, even if only a lesser amount is taxed for federal income tax purposes.

Child Nutrition Benefits 4.7

MA

Exclude benefits received under the Child Nutrition Act of 1965 or the National School Lunch Act of 1946.

TANF

See MA.

GC

See MA.

FS

If a child care provider is in the FS group, count payments received under the Child Nutrition Act of 1965 or the National School Lunch Act of 1946 minus the value of meals for the provider's own child(ren) during child care hours as gross self-employment earnings (see Section 4.40: Self-Employment in this Chapter).

Self-employment earnings equal gross earnings minus business expenditures. While child nutrition payments are counted as self-employment earnings, the amount the provider spends to purchase and prepare the meals for the children in his/her care are subtracted from these gross earnings.

Children's Earnings 4.8

MA

AR: Do not count the earnings of an unmarried child who is living with a person who provides care or supervision and who is under 21.

TANF

For applicants/recipients, disregard all of the monthly gross earned income of each child who is a full-time student or a part-time student provided s/he is not employed full-time (see Section 4.4: School Attendance and Student Status in Part IV).

GC

See TANF

FS

Do not count the earns income of any household member:

  • Who is under age 18,
  • Who is an elementary or secondary school student (or is attending GED classes), and
  • Who lives with a natural, adoptive, or step-parent or is under the parental control of a household member other than a parent.

This exclusion continues to apply during temporary interruptions in school attendance due to semester or vacation breaks, provided the child's enrollment will continue following the break.

Do not count either the earned or unearned income of ineligible students except for income that the ineligible student actually contributes to group members.

Exclude payments from on-the-job training programs under the Workforce Investment Act (WIA) of 1998 (successor to the Job Training Partnership Act) to persons under 19 years of age who are under the parental control of another adult group member, regardless of school attendance and/or enrollment. For the purpose of this provision, earnings include monies paid by the WIA and monies paid by employers.

If you cannot determine the portion of a FS group's earning that is the child's, prorate the total among the earners and exclude one share as attributable to the child.

In an ongoing case, begin counting the earnings in the month after the minor reaches his/her 18th birthday.

Example

Darlene assists her parents in a street vendor business, and the profits are shared. Prorate the net earnings and exclude one-third as attributable to Darlene.

Darlene turns 18 in the initial application month, count what she earns on or after her birthday.

Child Support 4.9

ALL

Child support is the voluntary or court-ordered payment of money by the absent parent(s) for the living expense of his/her child(ren). Medical, dental, child care, and educational expenses can also be covered.

Child support may be paid directly to the child's caretaker, paid through the court to the caretaker, or paid to the Child Support Services Division (CSSD.)

CSED sends the family:

  • All support collected, if the family never received TANF;
  • Support received in excess of the amount that CSSD may legally retain if the family received AFDC/TANF in the past; or
  • Up to the first $150 in total child support collected by CSSD for the family, if the family currently receives TANF. This is called a "pass-through" payment. Pass-through payments started in April 2006, but families' eligibility for pass-throughs is retroactive to October 1, 2005.
MA

AR: Count all child support received and any payments from CSSD as unearned income but exclude the first $150 of total child support received by the group.

AX: See AR.

SR: Count two-thirds of child support received by an SR child as unearned income.

QM: N/A

MC: See AR.

TANF

TANF recipients must turn in all child support received directly from the absent parent or through the court to CSSD. CSSD is responsible for collecting all child support for the group. Treat child support received by a family as follows:

  • For TANF applicants, count voluntary child support, any CSSD "excess" payments received by the group, and any CSSD pass-through payments as unearned income in determining potential eligibility, and disregard the first $150. Next, if the group meets the income test, determine the amount of the grant by including child support in excess of $150 as countable income for TANF for two months. This allows CSSD time to begin retaining support (see Chapter 2: Child Support Requirements in Part V.)
  • for TANF recipients who begin receiving child support, count the child support as income for the first two months that can be affected, after timely and adequate notice, unless CSSD begins retaining support before the two-month period ends. During this two-month period, disregard the first $150 in total child support received by the group. After two months, the SSR should assume that CSSD is collecting the group's child support. If the SSR learns that this is not the case, the SSR should inform CSSD that child support is being paid to the family. The SSR may continue to count the child support received after the second month only when the adult has failed to cooperate with CSSD requirements with respect to the child on whose behalf support is being received and the group is subject to a child support sanction.

When the non-custodial parent pays support for two consecutive months that exceeds the TANF grant by more than $150, the TANF grant is terminated. If in a single month, CSSD provides and excess payment (i.e., the child support payment is greater than the amount of the TANF grant), the payment is counted as unearned income.

GC Count all child support received by the group as unearned income. If the group receives CSSD payments, count the payments as unearned income.
FS

Exclude all child support payments that are required to be transferred to CSSD in accordance with an official agreement between CSSD and the assistance group or caretaker.

Count as unearned income:

  • All child support payments received by the assistance group when there is no official agreement with CSSD;
  • The first $150 in child support payments to the assistance group that is not counted for TANF or MA; and
  • Any CSSD child support payments to the assistance group or caretaker, including pass-through payments.

Disability Benefits 4.10

ALL

Refer to the specific sections in this chapter for policies regarding:

  • Social Security Benefits – Old Age, Survivors, Disability Insurance (OASDI) (Section 4.42).
  • Rehabilitation Services Administration payments (Section 4.35).
  • Railroad Retirement Board Benefits (Section 4.31).
  • Supplemental Security Income (SSI) (Section 4.46).
  • Worker's Compensation (Section 4.57).

Other disability benefits are benefits paid to workers absent from work due to illness or injury. These are usually paid through the person's or employer's insurance. Regular wages received while on sick leave are not considered disability benefits but rather are treated as earnings.

MA Count as unearned income the gross benefit minus any monthly or monthly averaged premium the person must pay to continue receiving the benefits.
TANF

See MA.

GC

See MA.

FS

Count the benefits paid through the person's or employer's insurance as earnings if the person is still considered an employee and plans to continue to work and the employer contributes part of the premium or benefit. Count the benefits as unearned income if either of these conditions is not met.

Domestic Volunteer Service Payments 4.11

ALL

Payments are made to volunteers in programs under Title I, Title II, and Title III of the Domestic Volunteer Service Act of 1973 (P.L. 93-113).

Title I programs include:

  • VISTA.
  • University Year for Action.
  • Urban Crime Prevention Program.

Title II programs include:

  • Foster Grandparents.
  • Senior Companion.
  • Retired Senior Volunteer Program (RSVP).
  • Older American Volunteer Program.

Title III programs include Service Corps of Retired Executives (SCORE) and Active Corps of Executives (ACE).

MA Exclude payments from all Title I, II, and III programs.
TANF

See MA.

GC

See MA.

FS

Count Title I payments as earnings if the person was not receiving FS, TANF, GC, or SSI (in any jurisdiction) when s/he joined the volunteer program. Deduct from the countable amount any portion that is a reimbursement.

Exclude Title II payments.

Count Title III payments from SCORE and ACE as earned income.

Donations 4.12

ALL

A donation is money received from a private, nonprofit organization based on need as determined by the contributing agency. Exclude non-recurring cash gifts of $600 or less quarterly, not to exceed $600 per household per quarter, and small payments paid to women who receive pre-natal and well-baby care. Count any remainder as unearned income. Donations which are reimbursements may be excludable above the $600 limit (See Section 4.36: Reimbursements in this Chapter.)

Example

Ms. Allen and her two children receive $379 in TANF benefits each month. The family also receives FS. In September, Ms. Allen's church provided money to needy families to help buy school clothes for the new school year. The family's TANF and FS benefits are just enough for her to pay rent, buy food, and needed personal items. She does not have enough to buy school clothes each September and relies on donations and hand-me-downs from family and neighbors to clothe her children. The church gives her $200 to buy clothes. Since this is under $600, the income is excluded. If Ms. Allen receives other donations within a three month period that includes September, the amount of donations over $600 would be counted as unearned income.

Earned Income Tax Credit (EITC) 4.13

ALL

Exclude EITC payments. They are not considered income (see Section 1.8: Earned Income Tax Credit (EITC) in this Part). (Note that an individual's paycheck may reflect both his/her earnings and an advance payment of the EITC. This advance payment must be excluded when determining countable earnings.)

Educational Benefits 4.14

Department of Education - Bureau of Indian Affairs Benefits 4.14.1

ALL

Exclude in their entirety educational benefits from the Department of Education's Bureau of Indian Affairs.

Department of Education - Perkins Vocational and Applied Technology Education Act 4.14.2

ALL

Educational benefits provided under the Perkins Vocational and Applied Technology Education Act of 1998 differ from the Perkins loans under Title IV of the Higher Education Act.

Exclude all Perkins benefits.

Department of Education - Title IV Benefits 4.14.3

ALL

Exclude in their entirety.

Title IV benefits include:

  • Basic Education Opportunity Grants (BEOG or PELL Grants)
  • Presidential Access Scholarships (Super PELL Grants)
  • Supplemental Educational Opportunity Grants (SEOG)
  • State Student Incentives Grants (SSIG)
  • Stafford Loan (formerly GSL)
  • Supplemental Loans for Students (formerly ALAS)
  • PLUS Loans for parents
  • Bureau of Indian Affairs Grant Program
  • Perkins Loans (formerly NDSL)
  • Federal Work Study Funds (not all federal work study comes under Title IV of the Higher Education Act (see Section 4.14.5: Other Educational Benefits in this Chapter)
  • Upward Bound (TRIO Grants)
  • Robert E. McNair Post-Baccalaureate Achievement
  • Robert C. Byrd Honors Scholarship Program
  • College Assistance Migrant Program (CAMP)
  • High School Equivalency Program (HEP)
  • National Early Intervention Scholarship and Partnership Program.

Other Department of Education Benefits 4.14.4

ALL

Exclude in their entirety any other grant or loan that is made or insured by the Department of Education (DOE).

 

Energy Assistance 4.15

ALL

Exclude all benefits from the Low Income Home Energy Assistance Program (LIHEAP).

Foster Care Payments 4.16

MA

A child receiving foster care is categorically eligible for MA and should be his/her own group (see Section 1.3: Mandatory Group Members in Part IV). A child receiving foster care should not be part of a group consisting of members of the foster family. Exclude all payments related to foster care from the income of the group consisting of members of the foster family.

TANF

Children receiving foster care payments are ineligible for TANF cash assistance. Exclude foster care payments when determining the eligibility of group members.

GC

Children receiving foster care payments are ineligible for GC.

FS

The group may choose to include or exclude a foster child whose foster parent is a group member (see Section 1.3: Mandatory Group Members in Part IV). If the child is in the group, count all payments as unearned income. If the child is not in the group, exclude all payments.

Grandparents Caregivers Subsidy 4.16a

ALL

Effective March 1, 2006, certain relatives who care for a child may receive subsidies under the Grandparent Caregivers Pilot Program. The only relatives who qualify are grandparents, great-grandparents, great-aunts, and great-uncles, or persons who were grandparents, great-grandparents, great-aunts, or great-uncles of a child before adopting the child.

MA

Exclude Grandparent subsidies from countable income for both the child and caretaker relative.

TANF

See MA.

FS

Count Grandparent subsidies as unearned income.

Guardianship Subsidy 4.16b

MA

A child whose legal guardian is receiving a guardianship subsidy is categorically eligible for MA and should be his/her own group.

TANF

Children, whose legal guardian receives a guardianship subsidy for the children, are ineligible for TANF cash assistance. Exclude guardianship subsidy payments when determining the eligibility of group members.

GC

Children, whose legal guardian receives a guardianship subsidy for the children, are ineligible for GC cash assistance.

FS

The group may choose to include or exclude a child whose caretaker is a group member who receives a Guardianship Subsidy (see Section 1.3: Mandatory Group Members in Part IV). If the child is in the group, count all payments as unearned income. If the child is not in the group, exclude all payments.

 

Housing Assistance 4.17

ALL

No form of housing assistance provided by the federal or District of Columbia governments or a non-profit organization which provides assistance directly to a landlord is counted as income when determining eligibility. Exclude housing assistance provided under any of the following laws:

  • Title II of the Uniform Relocation and Real Property Acquisition Act of 1970.
  • Experimental Housing Allowance Program made under Annual Contribution Contracts entered into prior to January 1, 1975 under Section 23 of the U.S. Housing Act of 1937, as amended.
  • U.S. Housing Act of 1937.
  • Relocation payments made to displaced persons under Section 216 of P.L. 91-6469, the Uniform Relocation Assistance, and Real Property Acquisition Policies Act of 1970.
  • National Housing Act of 1949.
  • Section 101 of the Housing and Urban Development Act of 1965.

Many housing programs operate under the last four laws, including the Rent Supplement (Section 8) Program, 236 Program, and 235 Program.

 

Incentive Payments for Prenatal and Well-Baby Care 4.18

ALL

Exclude all payments from the Better Babies program.

Income Tax Refunds 4.19

ALL

Exclude federal, state, and local income tax refunds, including refunds from the EITC (see Section 1.14: Income Tax Refunds in this Part). For information on how the EITC is treated in determining countable assets, see Section 1.8: Earned Income Tax Credit (EITC) in this Part.

Inconsequential Income 4.20

ALL

Inconsequential income is income that is unpredictable and irregular and has no appreciable effect on continuing need, such as occasional cash gifts or yard sale proceeds. If the income is a donation from a private entity, see Section 4.12: Donations in this Chapter.

Exclude a group member's first $50 of inconsequential income per month. If it is received by the entire group, it may be prorated among the members.

In-Kind Benefits 4.21

ALL

In-Kind Benefits are goods or services provided to a person, group, or family in a form other than money. This includes meals, food, clothing, shelter, etc.

Exclude all In-Kind Benefits from countable income.

Japanese/Aleut Payments 4.22

ALL

Exclude payments made under P.L. 100-383 to U.S. citizens of Japanese ancestry, resident Japanese aliens, and Andaluets.

Jury Duty 4.23

MA

Exclude all jury duty compensation.

TANF

See MA..

FS

Exclude the amount of jury duty compensation that is a reimbursement for transportation. Count the remainder as earned income.

Lease of Natural Resources 4.24

ALL

Count money received for leasing rights to natural resources as unearned income. This includes storage rights. Examples of natural resources include timber, gravel, oil, and natural gas.

Loans (Non-Educational) 4.25

ALL

Exclude any loans including U.S. Repatriation Assistance if the group declares an intent to repay it. Otherwise, count it as unearned income.
In a questionable circumstance or when private loans are recurring, the SSR may require a signed statement by the lender regarding the repayment obligation.

Lump Sums and Accrued Benefits 4.26

ALL

A lump sum is defined as a non-recurring one-time only payment which excludes money that applicants receive through the DPP. Some examples of lump sums are the following:

  • Winnings
  • Inheritances
  • Insurance settlements
  • Retroactive payments of SSDI, VA benefits

An accrued benefit is a one-time payment intended to cover a retroactive period of time or to cover a future period of time but not the current payment period.

Certain lump sums and accrued benefits are assets, not income (for policy on lump sums which count as assets see Section 1.21: Non-Recurring Lump Sums and Accrued Benefits in this Part).

MA

Exclude lump sum or accrued benefit payment in the month received. In future month, consider them as a resource (See Section 1.21: Non-Recurring Lump Sums and Accrued Benefits in this Part.)

TANF

Lumps sums and accrued benefits not considered as assets are windfall income.

Count a windfall, except an excluded portion, as unearned income. Exclude any lump sum or portion of a lump sum earmarked and used for the purpose for which it is paid. Examples include money for overdue medical bills resulting from accidents, funeral and burial costs, replacement or repair of damaged property, and so on.

See Section 8.4.1: Future Ineligibility Based on Receipt of a Lump Sum or Accrued Benefit in this Part for an explanation of how to calculate a period of ineligibility due to receipt of a windfall.

GC

See TANF.

FS

Count as unearned income the portion of non-recurring benefits which are not considered assets and are intended to cover needs in the current month.

Military Pay and Allotments 4.27

ALL

Pay received by active duty members of the Armed Forces is counted as earned income.

Allotments are payments for the support of dependents of military personnel, usually initiated by the service member.

Count the gross payment amount of an allotment as unearned income.

It is possible to obtain an involuntary allotment if a court or administrative order for support exists and payments are past due.

CSSD staff can provide information on involuntary allotments.

Allotments are considered child support if paid by the parent of a child in the group (see Section 4.9: Child Support in this Chapter).

FS

Combat Duty Pay and Allotments

Additional pay received by members of the Armed Forces who are deployed to a combat area is not countable income. To determine the amount of income to count, follow the following procedures:

  • For FS groups that included a member of the Armed Forces prior to the member being deployed to a combat area;
    • Determine the member’s take home military pay prior to deployment, and
    • During deployment count the lesser of these two amounts:
      • The prior take-home pay, or
      • The current allotment or direct deposit from the deployed serviceman.
  • For FS groups that received an allotment or direct deposit from a member of the Armed Forces prior to the serviceperson’s deployment to a combat area, but the serviceperson was not a part of the FS group:
    • Determine how much income the absent serviceperson was making available to the FS group prior to deployment to a combat area, and
    • During deployment, count the lesser of these two amounts:
      • The prior available income, or
      • The current allotment/direct deposit.

“Combat areas” are defined as any of the following:

  • Effective January, 1991:
    • Bahrain,
    • Gulf of Aden,
    • Gulf of Oman,
    • Iraq,
    • Kuwait,
    • Persian Gulf,
    • Qatar,
    • Oman,
    • Red Sea,
    • Saudi Arabia, and
    • United Arab Emirates.
  • Effective November, 1995:
    • Bosnia,
    • Herzegovina,
    • Croatia, and
    • Macedonia
  • Effective March 24, 1999:
    • The Federal Republic of Yugoslavia (Serbia/Montenegro),
    • Albania,
    • The Adriatic Sea, and
    • The Ionian Sea north of the 39th parallel
  • Turkey effective January 1, 2003
  • Israel from January 1 through July 31,2003
  • Eastern Mediterranean from March 19 through July 31, 2003
  • Jordan effective March 19, 2003
  • Egypt effective March 19 through April 20, 2003
  • Afghanistan, effective September 19, 2001
  • Pakistan effective September 19, 2001
  • Tajikistan effective September 19, 2001
  • Jordan effective September 19, 2001
  • Incirlik AFB Turkey effective September 19, 2001
  • Kyrgyzstan effective October 1, 2001
  • Uzbekistan effective October 1, 2001
  • Philippines (only troops w/orders that reference OEF) effective January 9, 2002
  • Yemen effective April 10, 2002
  • Djibouti effective July 1, 2002

Money Received by a Third Party 4.28

ALL

Money received by a third party for a group member is counted as income only if the group member actually receives the money from the third party. If the money is not turned over to the group member, then it is not counted. The Department may require the group member to take steps to obtain money not turned over to the group.

Money Received on Behalf of Others 4.29

ALL

Money received as a third party on behalf of others is not counted as income received if it does not reflect the needs of the person receiving the money.

Native American Payments 4.30

ALL

Exclude payments made to Native Americans under the following laws:

  • P.L. 92-203: Tax exempt portions of payments under the Alaska Native Claims Settlement Act.
  • P.L. 92-254: Judgment funds to members of the Blackfeet Tribe of Blackfeet Reservation, Montana and Gros Ventre Tribe of the Fort Belknap Reservation, Montana
  • P.L. 93-134: Funds distributed to members of Indian tribes and the purchases made with such funds.
  • P.L. 93-531: Relocation assistance payments to members of the Hopi and Navajo Tribes
  • P.L. 94-114: Receipts distributed to members of certain Indian tribes.
  • P.L. 96-420: Payments to the Passamaqaoddy Tribe and the Penobscot Nation.
  • P.L. 94-433: Payments received by the confederated tribes and Bands of Yakima Indian Nation Apache Tribe of the Mescalero Reservation.
  • P.L. 95-531: Relocation payments to the Navajo and Hopi Tribes.
  • P.L. 94-189: Payments received under the Sac and Fox Indian agreements.
  • P.L. 94-540: Judgment funds to the Grand River Band of Ottawa Indians.
  • 23 U.S.C.A. 460d - 460d-31: Financial assistance to Navajo and Hopi Indians.

Nutrition Payments 4.31

ALL

Exclude benefits issued through the following programs:

  • Women, Infants, and Children (WIC)
  • Title VII Nutrition Program for the Elderly of the Older Americans Act of 1965
  • Child Nutrition Act of 1965
  • National School Lunch Act of 1946
  • Food Stamps Act of 1977
  • Section 32 of P.L. 94-320
  • Section 416 of the Agriculture Act of 1949

Pursuit of Potential Income 4.32

ALL

Individuals or groups applying for or receiving Medical Assistance, TANF, Food Stamps, or GC cannot be required to apply for or pursue other benefits or income sources (except with respect to child support-related requirements in the TANF and Medicaid programs). IMA staff should strongly encourage customers who appear potentially eligible for other benefits such as SSI, unemployment compensation, or Social Security retirement/disability benefits to apply for these benefits. IMA must not, however, require groups to apply for these benefits as a condition of eligibility for benefits.

Radiation Exposure 4.33

ALL

Exclude payments made under the Radiation Exposure Compensation Act of 1990, P.L. 101-425, as compensation for exposure to radiation.

Railroad Retirement Board Benefits 4.34

ALL

Count as unearned income the gross benefit amount before any deductions. The amount of the check may be less than the gross amount due to a Medicare deduction.

Rehabilitation Services Administration Payments 4.35

MA

Exclude these payments.

TANF

See MA.

GC

See MA.

FS

Count as unearned income the payment minus any portion that is a reimbursement as defined in Section 4.36: Reimbursements in this Chapter.

Reimbursements 4.36

MA

A reimbursement is money received from an organization or person outside the group to cover past, current, or future expenses.

Exclude a reimbursement if it is:

  • For actual expenses.
  • Earmarked to cover those expenses.
  • Paid or documented separately from any other payment such as wages.

Count as income any reimbursement which does not meet the three conditions above or is not listed below (see also Section 4.12: Donations in this Chapter).

The following are examples of types of reimbursements that should be excluded:

  • Payments to volunteers for expenses incurred in their work.
  • Related expense allowances (separate from wages or incentive payments) from an agency or organization to participate in the training program such as travel, per diem, uniforms, and transportation to and from the training or job site.
  • Any payments to cover medical care from sources such as Medicare, private insurance, or government programs.
  • Refunds of Medicare Part A or Part B premiums as a result of Department Buy-In.
  • Title XX payments for services other than normal living expenses such as adult chore services.
  • Compensation awarded for a particular use such as Workers' Compensation which must be used for training expenses or disaster related loans and grants.
  • Transportation reimbursement payments for jury duty.
  • Stipends provided to participants of the FSET or TANF work program.
  • Any work-related reimbursement.
TANF

See MA.

GC

See MA.

FS

See MA. In addition, count as unearned income any portion of a reimbursement that:

  • Covers normal living expenses (rent, food eaten at home, clothing, utilities, and so on),
  • Is not intended and used for a specifically identified expense, or
  • Exceeds the actual expense as indicated by the provider or FS group.

Multiple expenses covered by a payment need not be separately identified or counted unless a normal living expense is included.

Rental Income 4.37

MA

Rental income is money a person (landlord) receives for allowing another person (renter) to use the landlord's property. It includes income from a lease.

Income from real estate is earned income if the individual manages the property by collecting rental payments and by providing services to maintain the property.

Income from real estate is unearned income if the property is managed by a rental company or other party and the individual has no specific responsibility for the management of the property.

Expenses related to the maintenance of the property - including a mortgage payment on the property - must be subtracted from gross rental income.

TANF

See MA.

GC

See MA.

FS

Rental income is money a person (landlord) receives for allowing another person (renter) to use the landlord's property. It includes income from a lease.

Treatment of rental payments as earned or unearned income depends on the amount of time the landlord actively engages in managing the rental unit(s):

  • Under 20 hours per week: the monthly rental payments are countable unearned income
  • 20 hours per week: the monthly rental payments are countable self-employment earnings and the 20 percent earned income disregard is allowed (see Section 6.3: Income Disregards and Deductions in this Part).

Active management of the rental unit(s) includes, but is not limited to, the following:

  • Advertising
  • Showings to prospective renters
  • Accounting activities
  • Inspections
  • Cleaning, repairing, and redecorating

Whether earned or unearned, count the gross rental income minus expenses.

Room and Board 4.37.1

ALL

Income from boarders includes all direct payments to the household for the boarder's room, meals, and utilities.

MA Count gross boarder income minus expenses as earned income (boarder income is treated as other self-employment income). Expenses deducted must be clearly associated with the rental unit (i.e., expenses the group would incur as a result of housing a boarder). Shelter expenses paid directly by the boarders to a third party are not considered income to the household.
Example
A boarder is charged $100 per month and must pay the household's electric bill of $50 per month. The boarder pays the electric company directly. The amount considered income from the boarder is $100 per month.
TANF

See MA.

GC

See MA.

FS A boarder is charged $100 per month and must pay the household's electric bill of $50 per month. The boarder pays the electric company directly. The amount considered income from the boarder is $100 per month.

Roomers 4.37.2

ALL

A roomer is a person who is not a group member but lives with the group for lodging and does not eat with or pay the group for food. A roomer lives in someone else's home and pays rent to the owner.

Count the gross rental payment minus expenses. Such expenses must be clearly associated with the rental unit (i.e., expenses the group would incur as a result of renting out part of its home). If expenses are greater than the gross rental payment, then reduce gross rental payment to zero.

Roomer income is considered unearned income if no services are provided. Roomer income is considered earned if services are provided.

Roommates - Shared Living Arrangements 4.37.3

MA

Shared living arrangements occur when separate households occupy the same dwelling and neither household owns the dwelling. Roommates jointly pay for the cost of housing to an outside entity. The households have an agreement to divide common costs such as rent, utilities, and so on. Payments made by one household to the other under the agreement will not be counted as income since the receiving party acts primarily as a courier in taking the payments to the landlord or utility company.

Exclude cash payments given to the assistance group by a non-group household member for his/her share of the household expense. The household that pays the landlord does not have the money counted as income.

TANF

See MA.

GC

See MA.

FS When determining the shelter costs of a group that shares housing with a roommate, only that portion of the rent and utilities paid by the group are counted.

Retirement Income 4.38

ALL

Retirement benefits include annuities and federal, state, or local government and private pensions. Count the gross amount as unearned income except exclude any portion that is diverted to an ex-spouse as a requirement of the divorce decree or settlement.

Retroactive Benefits 4.39

ALL

Retroactive benefits are treated as assets or lump sums (see Section 1.21: Non-Recurring Lump Sums and Accrued Benefits in this Part and Section 4.26: Lump Sums and Accrued Benefits in this Chapter).

Self-Employment 4.40

MA

An employer is responsible for withholding Social Security and income taxes from an employee's earnings. To determine whether a person has an employer or is self employed, determine whether the person is responsible for withholding taxes from his/her earnings. A person who runs his/her own business is self-employed. This includes selling goods or direct services (such as a boarding house).

Countable earnings from self-employment equal the total proceeds minus allowable expenses of producing the income. If the allowable expenses exceed the total proceeds, the amount of the loss cannot offset any other income.

Example
Ms. Rodell operates a retail store. Total proceeds for the month are $3,200. Allowable expenses for the mortgage interest, property tax, insurance, utilities, and goods purchased at wholesale total $3,800. The $600 deficit cannot be used to offset any other group income.

Deduct the following allowable expenses from the gross proceeds of self-employment income:

  • Identifiable expenses of labor, stock, and raw material;
  • Payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods;
  • Interest, but not the principal, on loans for equipment, real estate, or income-producing property;
  • Insurance premiums on equipment, real estate, and other income-producing property.
  • Taxes paid on income-producing property;
  • Transportation costs while on the job (such as fuel) but not routine transportation to and from work;
  • Costs of goods sold, supplies, and materials;
  • Advertising costs;
  • Accounting and legal fees;
  • Professional licensing fees and union dues if necessary to practice a profession or trade;
  • Costs of maintaining a place of business such as rent and utilities. If a business is operated in the home, only the utilities associated with the business may be allowed and not the utilities incurred by the home; and.
  • Any other identifiable expenses of producing self-employment income.

Do not deduct the following from self-employment income:

  • Depreciation on equipment, real estate, or other capital investments;
  • A net loss from a previous period;
  • Federal, state, and local income taxes;
  • Personal entertainment or other personal business expenses;
  • Money set aside for retirement;
  • The purchase of capital equipment; or
  • Any amount that exceeds the payment a household receives from a boarder for lodgings and meals.

While allowable expenses (which are subtracted from gross self-employment income) can not generally exceed proceeds, allowable expenses of farming can exceed the proceeds if the actual or anticipated proceeds are $1,000 or more for the year. This farm loss can then be deducted from other income as follows:

  • Deduct the net farm loss from any other self-employment income of the group.
  • If a net farming loss remains, deduct it from any other countable income of the group, after the earned income deduction has been applied, and
  • The previous year's tax return is the usual basis to calculate the farming income. Prorate the loss over the year to determine a monthly amount to apply to the other income sources.

Generally, self-employment income is annualized, also known as averaged, over a 12-month period. This is done by dividing annual self-employment income by 12. This is done to "smooth" the income fluctuations of self-employed individuals.

If, however, the annualized amount does not accurately reflect the household's actual circumstances because the household has experienced a significant increase or decrease in business, the SSR shall calculate the self-employment income based on anticipated earnings.

Self-employment income which is intended to meet the household's needs for only part of the year shall be averaged over the period of time the income is intended to cover.

If a household's self-employment enterprise has been in existence for less than a year, the income from that self-employment enterprise shall be averaged over the period of time the business has been in operation and the monthly amount projected for the coming year.

Example 1
Ms. Davis and her two children apply for FS and MA. Ms. Davis is a self-employed caterer. Last year, she earned $8,000 over the course of the year, though her earnings were uneven during the year. She earned more during the Christmas season and in the early summer due to catering several weddings. Ms. Davis expects her annual income to equal her earnings last year. The household's self-employment earnings should be averaged over a 12-month period. Her average monthly earnings are $667 per month. This figure should be used as the group's monthly income to determine eligibility for FS and MA. If Ms. Davis recently got a contract to provide catering services each week to a new client and, therefore, the prior year's earnings do not reflect her current circumstances, they cannot be used to determine her eligibility or benefits. If she anticipates earning $2,400 over the next three months, average her expected earnings over the next three months and use this figure ($800) to determine eligibility and compute benefits.

Example 2

Mr. Roberts is self-employed during June, July, and August selling ice cream as a street vendor, but he intends to work at another job (not as a self-employed person) the remainder of the year. The self-employment income from the ice cream business should be averaged over the three months in which it is earned.
TANF

See MA.

GC

See MA.

FS

See MA. In addition, persons paying a reasonable amount for room and board, as discussed in Section 1.13: Living Situations in Part IV, are excluded from the group when determining the group's eligibility and benefit level. The income from boarders includes all direct payments to the group for room and meals, including contributions to the group's shelter expenses. Shelter expenses paid directly by boarders to someone outside the group are not counted as income to the group.

Example
Ms. Thomas pays the group's utility bills directly to the provider. This is not considered as income to the group or as part of the group's shelter cost.

Senior Community Service Employment 4.41

ALL

Income earned under this program established by Title V of the Older Americans Act of 1965 is excluded.

Social Security Benefits - Old Age, Survivors, Disability Insurance (OASDI) 4.42

ALL

OASDI benefits or Social Security benefits (also called Title II benefits) are available to retired and disabled persons, their dependents, and the survivors of deceased workers. If monies are deducted from Social Security benefits to repay a previous overpayment, the amount recouped from the benefits does not count as income, and must be excluded. Monies deducted for Medicare premiums must be included as income. Social Security benefits are counted as unearned income.

MA

AR: N/A

AX: N/A

SR: If an applicant or recipient of Medicaid under the SR program type received Title II benefits, the amount of the Title II COLA is disregarded for the first three months of the calendar year, from January 1 - March 31. The Title II COLAs are disregarded to ensure that individuals do not become ineligible for MA based on the annual inflation adjustment to Title II benefits because this adjustment is made several months prior to the adjustment in the federal poverty level used to determine SR eligibility.

QM: See SR.

MC: N/A

FS If the Social Security Administration is deducting Medicare premiums from an OASDI benefit, count the gross amount of OASDI as income. Consider the Medicare premiums as a medical expense (see Section 6.3: Income Disregards and Deductions in this Part.)

Spouse Support 4.43

ALL

Spouse support is a legally enforceable obligation for the financial support of a spouse or former spouse. It is usually in the form of maintenance payments during a marital separation or alimony following a divorce decree.

MA Count as unearned income the cash amount of any spouse support received.
TANF See MA.
GC

See MA.

FS See MA. Also, count as unearned income spouse support that is otherwise payable to the family that is diverted to a creditor for a household expense. Do not include as unearned income support payments, whether court-ordered or voluntary, to a third-party that are not otherwise payable to the family.
Example 1

A court orders Mr. Patel to pay $400 per month to Sonali, his former spouse. Mr. Patel and Sonali agree that he will pay $350 per month directly to Sonali's landlord. The entire $400 counts as unearned income for Sonali.

Example 2

A court orders Mr. Leigh to pay $300 per month to Janet, his former spouse, and another $200 per month directly to a bank to repay a car loan. Only $300 counts as unearned income for Janet.

Strike Benefits 4.44

MA

Count the gross amount of compensation for persons on strike as unearned income.

TANF See MA.
GC

See MA.

FS See Chapter 11: Strikers in Part IV for the treatment of strikers in the FS Program. If the striker's income on the day before the strike is higher than the striker's income while on strike, the individual's income on the day before the strike is used to determine FS eligibility and benefits. Thus, if the individual's income was higher prior to the strike, strike benefits will be excluded in lieu of using the individual's higher pre-strike income.
Example
Mr. Holland is part of a FS household. Mr. Holland participates in a strike and reports his loss of earnings to his SSR. Prior to the strike, Mr. Holland earned $900 per month and had no other income. His strike benefits equal $450, and he now has no other income. Because Mr. Holland's pre-strike income exceeds his income from strike benefits, the SSR continues to use his pre-strike income to calculate FS benefits.

Supplemental Security Income (SSI) 4.45

MA

Groups comprised solely of SSI and TANF recipients are categorically eligible for MA benefits and therefore do not have to meet the income or asset tests (see Section 12.3: Who is Categorically Eligible in Part IV). The SSI payments are not considered income for any other group members living with an SSI recipient.

 

Example
Ms. Meltzer lives with her two daughters, Lisa and Shayna. Shayna receives SSI. When determining MA eligibility for Ms. Meltzer and Lisa, Shayna's SSI income is excluded. Shayna is in her own MA group.

 

TANF

An SSI recipient cannot be included in the group.

Exclude money given to the group by an SSI recipient who:

  • Would be a mandatory group member were it not for the receipt of SSI.
  • Is the step-parent of a dependent child.
  • Is the parent of a minor caretaker relative.
  • Is a spouse of group member.
  • Is another person who is giving the money for shared living expenses.

Count any money actually given to the group by other SSI recipients.

GC

See TANF.

FS Count as unearned income the gross amount minus any monies deposited in a 'Plan to Achieve Self Support' (PASS) account or that were deducted to repay an overpayment. Monies deducted to repay an overpayment are never countable as income. Groups comprised solely of SSI and TANF recipients are categorically eligible (see Section 12.3: Who is Categorically Eligible in Part IV) for FS benefits and, therefore, do not have to meet the gross income test or asset test.

TANF Benefits 4.46

MA

Count as unearned income TANF benefits from another state and the District of Columbia, even if erroneously issued by the state or District of Columbia.

TANF

Count as unearned income TANF benefits from another state, even if erroneously issued by the state.

GC

A person receiving TANF from the District of Columbia must be excluded from the group. Count as unearned income benefits from another state, even if erroneously issued by that state.

FS

Count as unearned income the amount of TANF benefits received. If the group's TANF benefit is reduced due to the imposition of a sanction for failing to comply with TANF program rules, include the sanctioned amount as unearned income even though it is not received by the group. For information regarding TANF recoupments, see Section 4.48: TANF Recoupments in this Chapter.

Do not count as unearned income the amount of an initial TANF benefit intended to cover a previous month. This retroactive benefit is counted as a resource in the month received. However, FS groups in which all members receive TANF or SSI are categorically eligible for FS (see Section 12.3: Who is Categorically Eligible in Part IV) and do not have to meet the income or asset test. Furthermore, in FS groups consisting of some TANF/SSI recipients and some non-recipients, the assets of TANF recipients are excluded when determining the group's countable assets.

TANF Recoupments 4.47

MA

Exclude any benefits retained by an agency (such as a portion of a benefit that is retained to compensate for a prior overpayment; see Section 6.4.2: Recoupment in Part VIII) when determining countable income.

TANF

Count as unearned income TANF benefits from another state, even if erroneously issued by the state.

GC

See MA.

FS

If a group is subject to recoupment because of an overpayment, the recouped amount counts as unearned income if the TANF overpayment was the result of a fraud or intentional program violation. If the overpayment was not the result of fraud or an intentional program violation, the amount recouped does not count as income.

TANF Sanctioned Amounts 4.48

MA

N/A

TANF

N/A

GC

N/A

FS

If a group is sanctioned for failing to comply with a TANF requirement (work, child support), then FS cannot increase as a result of that sanction. Thus, the sanction amount is counted as unearned income, as if it were received.

If a TANF grant is terminated due to a sanction for failure to comply with a TANF requirement, the TANF grant must continue to be counted as income for FS until any one of the following occurs:

  • The family reapplies for TANF and is approved;
  • The agency determines that the family is not eligible for TANF for some reason other than the work sanction. For example, the parent starts a job and the earnings would make them over-income for TANF; or
  • The TANF benefit counts against Food Stamps for one year following the TANF termination. Food Stamp eligibility must then be recalculated without the TANF benefit.
Example 1

Adrian Taylor receives TANF for herself. Her only child, Hester, receives SSI. Ms. Taylor is not needed in the home to take care of Hester. Ms. Taylor fails to comply with TANF work requirements and a sanction is recommended. Since Ms. Taylor is the only person in the TANF grant, the entire TANF grant is terminated. The TANF grant must continue to be counted as FS income for one year, unless Ms. Taylor reapplies for TANF and is approved or it is determined that she is not eligible for TANF for some reason other than the TANF sanction.

TANF Underpayments 4.49

ALL

Retroactive payments are excluded.

GC

N/A

FS Retroactive TANF payments are treated as an asset, but the assets of TANF recipients do not count against a household's asset limit. An individual receiving a retroactive TANF payment is considered a TANF recipient in the month in which the payment is received (see Section 1.21: Non-Recurring Lump Sums and Accrued Benefits in this Part).

Training Income 4.50

ALL

Training income includes payments from WIA, TANF work program, Rehabilitation Services, and other programs such as the Youth Build Program and Americorps.

Workforce Investment Act (WIA) of 1998 4.50.1

ALL

WIA (successor to the Job Training Partnership Act (JTPA) programs provide various training opportunities including:

  • Classroom training
  • Vocational education
  • On-the-job training
  • Work experience
  • Youth programs including the Summer Youth Employment and Training Program
  • Programs for dislocated workers, migrant farm workers, Native Americans, and veterans
  • Job Corps

If an adult participant in an on-the-job training or work experience program receives wages, the wages should be counted as earned income (for treatment of children's earnings, see Section 4.8: Children's Earnings in this Chapter.) Training participants often also receive unearned income such as a training allowance. Exclude training allowances intended to defray participation-related expenses.

Training Expense Allowances/Stipends 4.50.2

ALL

A training expense allowance is defined as a payment to a trainee to reimburse them for expenses which they incur solely because of their participation in a countable work activity. These expenses usually include transportation costs, dependent care costs, uniforms, minor supplies, and so on.

These payments are excluded.

Work/Training Incentive Allowances 4.50.3

ALL

These are training allowances from vocational and rehabilitative programs recognized by federal, state, or local government such as the work incentive program.

MA

These payments are excluded.

TANF

See MA.

GC

See MA.

FS Count these allowances as earnings to the extent that they are not reimbursements or are not intended to defray participation expenses.

Trust Funds 4.51

ALL

A trust is a right of property created by one or more persons for the benefit of themselves or another person(s).

The grantor is the person(s) who creates the trust, and the beneficiary is the person(s) for whose benefit the trust is created.

The trustee is the person(s) to whom the grantor transfers the trust. The trustee has legal title to the trust and is responsible for managing the trust for the benefit of the beneficiary.

When a trust established by a group member is determined to be irrevocable, it is excluded. Irrevocable trusts and any funds in a trust or transferred to a trust are excluded from resources if they are inaccessible to the household.

MA

Count as unearned income any amount actually distributed to a person from a trust fund.

TANF

See MA.

GC

See MA.

FS

Count as unearned income the income available to the group from a trust fund that is not counted as a resource. "Income available" means income received by the group from the trust fund and dividend income the group has the option of receiving.

Unemployment Compensation Benefits (UCB) 4.52

ALL

UCB benefits are available through the D.C. DOES and comparable agencies in other states.

Count the gross benefits amount as unearned income.

Utility Allowances Received Through Housing Programs 4.53

ALL

Exclude any utility allowance received through a housing program.

Vendor Payments 4.54

ALL

A vendor payment is a payment directly to a creditor or service provider on behalf of the group. The vendor payment can be made by an agency, organization, or person who is not a member of the participating group.

See also Section 4.12: Donations in this Chapter.

Count the payment as earned or unearned if it is from income the group is legally entitled to receive; otherwise exclude it. Examples of countable payments include:

  • TANF rental/vendor payments
  • Wages withheld and forwarded to a creditor to comply with a garnishment order
  • Child support withheld from a group member's income and forwarded directly to the court (the FS program allows a group to deduct child support payments made to individuals outside the group; see Section 6.3: Income Disregards and Deductions in this Part)

Examples of excluded payments include:

  • A rent or mortgage payment by a friend who is not in the group.
  • Payments by a government agency directly to a child care provider
  • Payments by Medicare, Medicaid, or other health insurer directly to a medical provider (see also Section 4.36: Reimbursements in this Chapter).
  • Payments made by government programs directly to providers of services or goods.

Veteran's Benefits - Non-Educational 4.55

ALL

Current and former U.S. Armed Services personnel and their families receive retirement, disability, survivors, and need-based benefits.

Count as unearned income the gross veteran's benefits, exlcuding the following:

  • Reimbursements for maintenance of uniforms; and
  • Aid and Attendance payments (A&A). A&A payments are given separately from regular VA pensions in order to reimburse veterans for certain medical expenses.

Compensated Work Therapy (CWT)

Certain veterans receive pay to do work as part of a vocational rehabilitation program. These payments are countable as earned income.

Vocational Rehabilitation Subsistence Allowance

Veterans who are in vocational rehabilitation may receive a subsistence allowance while they are in training programs. These payments are countable as unearned income.

Wages 4.56

MA

Wages are the pay an employee receives from another person or organization in return for work performed.

Count an employee's wages/salary, tips, wages/salary paid during a vacation or illness, and severance pay as earnings.

Count a wage advance as earnings when the employer actually pays it. It should not be recounted when the money is withheld to offset the advance.

If an individual receives advance EITC payments in his/her paycheck, this amount should be subtracted from earnings (see Section 1.8: Earned Income Tax Credit (EITC) in this Part).

TANF

See MA.

GC

See MA.

FS

See MA. Also, count wages held at the employee's request. However, wages held as a general practice by the employer are not income until actually paid.

If a person is on strike, count the higher of:

  • His/her earnings if not on strike
  • His/her current earnings.

Chapter 11: Strikers in Part IV defines a striker for FS purposes and Section 4.45: Strike Benefits in this Chapter explains how to treat strike benefits.

Worker's Compensation 4.57

ALL

Worker's Compensation consists of benefits to persons with a job-related illness or injury and to survivors of a deceased worker. There are two types of workers compensation - temporary and permanent.

MA

Temporary Worker's Compensation is treated as earned income. Permanent Worker's Compensation is treated as unearned income.

TANF

See MA.

GC

N/A

FS

All Workers' Compensation - temporary and permanent - is treated as unearned income.

Work Study 4.58

ALL

Exclude all payments given to students through a work-study program.


Exhibit VI-2 Summary Of Earned/Unearned Income


Type of Income Earned       Unearned      Either Depends on Circumstance
Adoption Subsidy
 X 
 
 
Agent Orange Payments 
 
 X 
 
Americorps  
not counted  
Capital Gains/Interest/Dividends  
 
 X 
 
Child Foster Care Payments  
 
 
 X 
Child Nutrition Payments 
 X 
 
 
Child Support  
 
 X 
 
Children's Earnings 
not generally counted  
Disability Benefits   
 
 
 X 
Domestic Volunteer Service Act Payments 
 X 
 
 
Donations  
 
 X 
 
Earned Income Tax Credit 
not counted  
Educational Benefits:  DOE Bureau of Indian Affairs Benefits not counted  
not counted  
Educational Benefits:  DOE Title IV Benefits   not counted  
not counted  
Educational Benefits:  DOE Perkins Vocational and Applied Technology Education Act  
 
 X 
 
Energy Assistance  
 
 X 
 
Housing Assistance not counted  
not counted  
Incentive Payments for Prenatal & Well-Baby Care not counted  
not counted  
In-Kind Benefits  
 
 
X
Income Tax Refunds not counted 
not counted  
Inconsequential Income  
 
X
 
Japanese/Andaluet Payments not counted 
not counted  
Jury Duty 
X
 
 
Lease of Natural Resources
 
X
 
Loans (Non-Educational)  
 
X
 
Lump Sums and Accrued Benefits  
 
X
 
Military Allotments 
 
X
 
Money Received By a Third Party 
 
X
 
Money Received on Behalf of Others  
not counted  
Native American Payments 
not counted  
Nutrition Payments 
not counted  
Other Education Benefits  
 
 
X
Other DOE Education Benefits 
 
 
X
Pursuit of Potential Income  
 
 
X
Radiation Exposure not counted 
not counted  
Railroad Retirement Board Benefits  
 
X
 
Rehabilitation Service Administration Payments 
 
X
 
Reimbursements  
not generally counted
Rental Income  
 
 
X
Retirement Income  
 
X
 
Retroactive Benefits  
 
X
 
Returned Benefits 
 
X
 
Room and Board  
 
 
X
Roomers  
 
 
X
Roommates - Shared Living Arrangement 
not counted  
Self-Employment 
X
 
 
Senior Community Service Employment 
X
 
 
Social Security - Old Age, Survivors, and Disability Insurance (OASDI) 
 
X
 
Spina Bifida 
 
X
 
Spouse Support 
 
X
 
Strike Benefits  
 
X
 
Supplemental Security Income (SSI)  
 
X
 
TANF Benefits  
 
X
 
TANF Recoupments  
When counted, treated as unearned income 
TANF Sanctioned Amounts  
 
X
 
TANF Underpayments  
 
X
 
Training Income:  Training Expense Allowances/Stipends 
not counted  
Trust Funds  
 
X
 
Unemployment Compensation Benefits (UCB)  
 
X
 
Utility Allowance Received Through a Housing Program 
not counted  
Vendor Payments   
 
 
X
Veteran's Benefits - Non-educational  
 
X
 
Wages
X
 
 
Work/Training Incentive Allowances 
X
 
 
Workers Compensation   
 
 
X
Workforce Investment Act - Wages 
X