Effective Date – Oct 1, 2009

901 Countable/Available Income

Child Care - ARW, Chapt. 1, Purchase of Service

SNAP - 7 CFR 273.9, .11; ARW, Chapt. 1, Sections 5 and 11 and applicable P.L.’s in Section 1000

POWER - ARW, Chapt. 1, Section 6

A. Determine the total income available, each source of income and whether the income is earned, unearned, exempt or nonexempt.

B. Consider income available when it is made accessible, when it is received, when it is credited to a person’s account or when it is set aside for an individual’s use, applying the applicable program policy.

C. Prorate or average income from self-employment, employment on a contractual basis, or income received intermittently on a quarterly, semiannual or yearly basis over the period covered by the income unless not indicative of future months. (see Section 903)

D. Consider income as an asset when still available on the first of the month following the month received.

E. Consider the garnishment of income as voluntarily assigned to pay a debt and as countable income.

F. See Section 606 for treatment of income of a sponsor of an immigrant.

G. Consider contributions by non-assistance unit members based on their written statement.

H. Use the following in determining income available to the assistance unit.

Child Care – ARW, Chapt. 1, Purchase of Service

1. Consider for assistance units living together in the same household the income of:

a. A spouse is available to the spouse; and

b. A parent is available to a child through age 17 unless the child is emancipated or a minor parent, and

c. A minor parent is available to her/his child but the income of the minor’s parent(s) is not used for the grandchild; and

d. An ineligible child’s income is not available to the assistance unit; and

e. A legal guardian when there is a court order specifying s/he is financially responsible for the child(ren); and

f. A step-parent.

2. Exclude income of a relative, other than the parent, unless there is a court order specifying the relative is financially responsible for the child(ren).

SNAP - 7 CFR 273.9 - .11

3. See Section 507 for treatment of all nonexempt income of disqualified, sanctioned or excluded assistance unit members.

4. Use the prior income from POWER, POWER-SASFA or Tribal TANF when the income/benefit is being reduced/lost due to an IPV decision or failure to meet a program requirement (see Section 1102); or

5. Use the “net” income from all other programs (i.e., SSDS, VA, UIB, Worker’s Comp, etc.) when the income/benefit is being reduced/lost to repay an overpayment with the same agency; or

6. Use the “gross” income from all other programs (i.e., SSDS, VA, UIB, Worker’s Comp, etc.) when the income/benefit is being reduced/lost to repay an overpayment from another agency.

POWER – ARW, Chapt. 1, Section 6

7. Consider for family groups living together in the same household the income of:

a. A spouse is available to the spouse; and

b. A parent is available for a dependent child through age 18, or up to age 19 if expected to graduate, except when the minor is emancipated;

c. A parent is available to a minor parent to age 18 and to the grandchild;

d. A stepparent is deemed to the assistance unit;

e. A caretaker relative when included in the POWER performance payment;

f. A sponsor of an immigrant and the sponsor's spouse is 100% available to the immigrant unless the requirements in Section 606 are met.

8. See Section 507 for treatment of income for excluded or disqualified individuals.

9. Exempt the income of an ineligible immigrant sibling in determining the need of an otherwise eligible dependent.

I. Require POWER applicants or recipients to apply for and accept income for which they would be eligible if they applied, such as SSI, RSDI, Unemployment Insurance, Workers' Compensation, veteran's or disability benefits, child support, annuities, pensions, retirement, etc., or POWER will be denied or terminated due to noncooperation.

Child Care - ARW, Chapt. 1, Purchase of Service

SNAP - 7 CFR 273.8 - .11; ARW, Chapt. 1, Section 11

POWER - ARW, Chapt. 1, Section 6

J. Use the following chart to determine the type of income and how it is used in the calculation of the benefit. (See Section 1000 for information concerning exempt income under Public Laws.)

1. Enter unearned income on the Unearned Income window;

2. Enter earned income on the Earned Income window;

3. Enter self-employment on the Self-employment Income window.

TYPE OF INCOME

TREATMENT

CODING

An “X” under the program column indicates the statement applies, as written, to that program.

SNAP

Accumulated vacation/sick leave

Nonexempt - Use as earned income when paid as part of wages.

Use as unearned income when paid later and not as part of wages.

Adoption/subsidized adoption assistance

(Also see Foster Care/Subsidized Guardianship payments)

CC: Exempt

SNAP/PO:

Count the subsidy as unearned income as the adopted child is a member of the assistance unit.

SNAP

Advanced Earned Income Tax Credit (AEITC)

CC/SNAP:

Exempt.

Alimony

DO NOT exempt any portion.

AmeriCorps child care allowance under the National & Community Service Trust Act (NCSTA) of 1993

CC/SNAP:

Exempt

PO:

Exempt when used to meet child care expenses necessary for participation in a program under NCSTA.

AmeriCorps living allowance

CC/PO:

Nonexempt.

SNAP:

Exempt.

Assistance from other programs, purpose covered by POWER

Nonexempt.

PO:

Establish and recover an overpayment when a POWER payment and a foster care payment are made in the same month for a child who was placed in a foster home.

Assistance from other programs, purpose not covered by POWER

Exempt if paid as a vendor payment.

Cash gifts

See Asset Table for treatment.

Child support

(See Section 1209)

For POWER:

(See Section 723)

DO NOT exempt any portion when child support is paid to client by a non-assistance unit member for an assistance unit member.

SNAP:

Nonexempt when paid as a regular/ongoing arrearage/delinquent payment.

SNAP/PO:

Exempt when retained by the state.

COLA

DO NOT Exempt the COLA for January, February and March each year.

College work study

(See Section 505 for SNAP.)

Exempt when paid for educational purposes only.

Nonexempt when not earmarked for educational purposes.

Conservation Reserve Payment (CRP)

SNAP:

Nonexempt.

Contract for deed

CC/PO:

Nonexempt.

Assure asset is within limit.

SNAP:

Nonexempt – Review for any allowable deductions (i.e. payment to mortgage company on contracted property).

Contributions

(Also see Donations, Gifts, Infrequent/irregular income and Lump Sums)

DO NOT exempt contributions made to the assistance unit.

Crime Victims Compensation

CC/PO:

Exempt payments until the total amount paid is sufficient to fully compensate the individual for losses suffered as a result of the crime.

SNAP:

Exempt

Death benefits

Exempt the one time only death benefit of $250 paid by SSA.

Disability insurance payments

Nonexempt.

Dividends

Nonexempt.

Donations

CC/PO:

DO not exempt.

SNAP:

Exempt cash donations based on need and received from one or more private non-profit charitable organizations not to exceed $300 per quarter.

DVR (not covered by POWER)

CC/SNAP:

Nonexempt.

PO:

Exempt.

DVR (covered by POWER)

Nonexempt unless paid as reimbursement.

Earned Income Tax Credit (EITC)

CC/SNAP:

Exempt.

Educational income

Exempt when earmarked for educational purposes only.

(Also see “Veterans Educational Assistance Program”)

Nonexempt when not earmarked for educational purposes.

Emergency assistance

Nonexempt.

E&T job search reimbursement

Exempt.

Foster Care or Subsidized Guardianship payments

CC:

Exempt.

SNAP:
Children and adults are treated as boarders:

1. Nonexempt unearned income when the individual is included as a member of the assistance unit.

2. Exempt unearned income when the individual is excluded from being a member of the assistance unit.

PO:

Exempt when the child for whom payments are being made is not part of the assistance unit.

General assistance (including BIA)

Nonexempt.

Gifts

1. Exempt monetary gifts not to exceed $50 per individual per quarter.

2. DO NOT exempt the amount which exceeds $50 per individual per quarter.

Housing assistance through HUD and Rural Housing Service

Exempt.

Includes any payments and allowances made to provide energy assistance and one-time weatherization service.

HUD escrow account

(cash withdrawal)

CC/PO:

Nonexempt.

SNAP:

Exempt.

Indian Individual Monies (IIM) account

(See Section 1000)

DO NOT exempt funds in the month of withdrawal.

Indian judgment funds

Exempt Indian judgment funds as specified in Section 1000.

Indian per capita

Exempt Indian per capita as specified in Section 1000.

Infrequent or irregular

income

SNAP:

Exempt unearned income which is received too infrequently or irregularly to be reasonably anticipated.

Inheritance (money)

Nonexempt.

See Section 1209.

In-kind income/wages

CC/PO:

Nonexempt:

1. Require the employer or purchaser of the service to make a written statement of the value of the in-kind wages based on what would have paid in cash or what the goods or services are worth or use the going rate in the community for the services, whichever is higher.

2. DO NOT exempt if able to be converted to cash.

3. Use the POWER shelter included maximum payment level.

SNAP:

Exempt.

Insurance settlement

See Asset Table and Personal Injury Insurance payments.

Interest

Nonexempt.

Joint bank account

Nonexempt:

Consider the money deposited during the month as unearned income to the client when not already used to determine eligibility for the same month.

Exempt:

Consider the money in the account on the first of the month following the month of deposit as an asset.

Jury duty

Nonexempt.

LIEAP/Crisis Intervention

Exempt.

Loan – bona fide

Exempt.

X

Loan – non-bona fide

Nonexempt.

X

LM

Loan – repayment (money

received)

CC:

Nonexempt.

Consider any money remaining the first of the following month as an asset.

SNAP/PO:

Nonexempt - consider only the interest portion received.

Lump sum

See Asset Table and Section 1209.

Military allotment

Nonexempt.

Note: When paid as child support, use the appropriate child support coding.

Military housing income

Nonexempt.

Count the Variable Housing Allowance (VHA), Basic Allowance for Quarters (BAQ) and Basic Allowance for Housing (BAH) as earned income.

Mineral lease income

Nonexempt.

See Section 1000.

Pensions/retirement

Nonexempt.

Also see Asset Table.

Personal Injury Insurance

payments

Nonexempt.

See Section 1209.

POWER, POWER-SASFA or Tribal TANF payments

CC:

Nonexempt.

SNAP:

Nonexempt.

Do not use if cannot be reasonably anticipated or not received in the month in which it is intended to cover.

Private energy assistance

Exempt private energy assistance when vendor payment.

Prizes/winnings/windfalls

Nonexempt.

See Section 1209.

Property/rental income (working < 20 hrs/wk)

Nonexempt unearned income.

See Section 903.

Railroad retirement or railroad unemployment

Nonexempt.

Reimbursement, rebate or refund

Exempt when it is money the client already paid; or when the money does not represent a gain or benefit to the assistance unit.

SNAP:

Exempt reimbursements for a past or future expense which are job related (i.e. per diem, uniforms or transportation and out-of-pocket expenses for volunteers or medical and dependent care).

GC

Retroactive payments

CC/PO:

Exempt SSI.

DO NOT exempt RSDI.

DO NOT exempt other retroactive payments.

SNAP:
Exempt retroactive SSI, RSDI and other retroactive payments in the month of receipt.

See Asset Table and Section 1209.

Reverse Annuity Mortgage Loan Program (RAM)

SNAP:

Exempt the monthly payment in the month of receipt.

Note: This is considered a bona fide loan.

Royalty income

Nonexempt.

RSDI – Retirement, Survivors and Disability Insurance – Benefit received through SSA

Nonexempt.

Note: Use appropriate subtype when coding.

Sale of blood or plasma

Nonexempt.

Note: Use as earned income.

Self-employment

See Section 903.

Severance pay

Nonexempt.

Consider as earned income when paid with wages.

Consider as unearned income when paid after leaving job and not as part of wages.

Spousal support

Nonexempt unless retained by the state.

SSI

CC/PO:

Exempt.

SNAP:

Nonexempt.

State Supplement due to SSI

CC/SNAP:

Nonexempt.

PO:

Exempt.

Strike benefits

CC/SNAP:

Nonexempt.

See Section 504.

Third-Party Beneficiary

SNAP/PO:

Exempt the moneys received and used for the care and maintenance of a third-party beneficiary who is not a household member.

If the intended beneficiaries of a single payment are both household and non-household members, any identifiable portion of the payment intended and used for the care and maintenance of the non-household member shall be excluded.

Trust fund income

Nonexempt when it is accessible and/or withdrawn.

Note: Assure the trust is not an available asset.

Unemployment benefits

Nonexempt.

USDA food reimbursement

Nonexempt.

Deduct the expenses related to the cost of doing business.

Also see Section 903.

Utility allowance by HUD or FHA

Exempt.

Utility allowance not from HUD

Nonexempt.

Vacation/sick pay

Nonexempt.

Vendor payment

Exempt.

Veterans’ Aid and Attendance (A&A) payments

DO NOT exempt the payment made to the person providing A&A and consider it earned income.

SNAP/PO:

Exempt the payment made to the veteran as it is a reimbursement.

VA-AA

Veterans’ dependent benefits

Do not exempt any money the non-custodial parent sends the assistance unit when not designated as child support.

VA-OT

Veterans’ educational assistance program (GI bill)

CC/PO:

Exempt the portion of the loan or grant actually earmarked for tuition, books, fees, equipment, special clothing needs, transportation to and from school and child care costs necessary for school attendance if the same expenses are not covered by another loan, grant, scholarship or program.

DO NOT exempt remaining amount.

SNAP:

Exempt the portion of the loan or grant earmarked for educational purposes.

Also see section 505.

Veterans’ service connected disability

< 100% of FPL

Veterans’ service connected disability

> 100% of FPL

CC/PO:

Exempt.

SNAP :

Nonexempt.

CC/PO:

Nonexempt.

SNAP :

Nonexempt.

VA-SD

VA- SA

VA-SD

VA-SA

VA-SD

Volunteer after receipt of benefits

Exempt.

Title I of the Domestic Volunteer Services Act of 1973 = VISTA, Univ. Year of Action, Urban Crime Prevention, etc.

Volunteer at time of application

Nonexempt.

Title I of the Domestic Volunteer Services Act of 1973 = VISTA, Univ. Year of Action, Urban Crime Prevention, etc.

Wages, dependent child (HS student < 18)

CC/PO:

Exempt all earned income of a full time high school student under the age of 18.

SNAP:

Exempt the wages of a child under the age of 18 who is considered by the school to be an elementary/secondary student and who is living with a parent or under the parental control of another adult.

Wages, tips, bonuses, including student age 18 and over

Nonexempt.

RE

WIA allowances and payments, OJT earnings (not FT HS student < 18)

CC/PO:

Nonexempt.

SNAP:
Any allowances, earnings, and payments made under WIA (except for OJT) are excluded from income.

WIA OJT (Title 1) or TANF OJT earnings

CC/SNAP:

Exempt for dependents less than 19 years of age.

WIA payments under Section 181(a)(2), Youth Build and Summer Youth Programs

CC/PO:

Exempt if student criteria met.

SNAP:

Exempt.

Weatherization Assistance

Exempt when vendor payment.

Workers’ Compensation

Nonexempt.

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