Income - Treatment of Income Chart
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Income - Treatment of Income Chart


Revised August 28, 2008



Purpose:

* - Additional information located in Worker Responsibilities

NOTE: A blank box means that no information is available at this time.

Income Type Cash Assistance & Medical Basic Food SSI-Related Medical
Adoption Support*

Excluded

Unearned Excluded
Adult family home See WAC 388-450-0080
Advance on wages (draws) Earned
Agent Orange Act of 1991  Excluded Unearned - Monthly payments

Lump sum - See LUMP SUM PAYMENTS

 
Agent Orange disability payments, PL 101-201 Excluded  
Alaska Permanent Fund distributions Unearned  
Alimony or spousal maintenance Excluded - When client receives TANF/SFA and payment is included with child support order

Unearned - All other payments

Unearned
AmeriCorps income Excluded–See WAC388-450-0045
AmeriCorps VISTA or Vista income

(NOTE: This is not the same as AmeriCorps only - See above)

Excluded Excluded: If the VISTA volunteer received Basic Food or cash benefits when they joined the VISTA program,

Earned: If the person was a VISTA volunteer when they applied for benefits.

See WAC 388-450-0045
Excluded
Annuity

Unearned

Assistance from other agencies and organizations

See WAC 388-450-0055

Austrian General Social Insurance Act payments under section 500 through 506 Excluded
  Unearned - Interest received on these payments
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Back child support See Child Support in this table.
Blood or plasma sales

See WAC 388-450-0080

Bona fide loans* Excluded
Bonus Earned - When received as an employee

Unearned - When received on an ongoing basis after employment has terminated

See LUMP SUM PAYMENTS - When received as one-time-payment after employment has terminated 

Earned - Incentive bonus based on employee performance -

Unearned - All other bonus

Bureau of Indian Affairs (BIA) general assistance

Unearned

Burial fund increase Excluded - See RESOURCES Excluded
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Cash benefits reduced as a result of sanction or non-cooperation N/A Unearned  
Cash payments from government, public, or private medical or social service agency

See specific income type

Excluded
Cash prizes, awards. lottery winnings

See LUMP SUM PAYMENTS

Unearned
CEAP N/A Excluded  
CEAP - For TANF /SFA households terminated while in WorkFirst sanction within the last six months.

(NCS termination)
Unearned - TANF/SFA Excluded  
Charitable cash donations*  See WAC 388-450-0055    

Child support received by the client

 

(Including DCS child support pass-through payments)

 

Excluded - TANF/SFA recipients

Unearned - Non-TANF/SFA

Unearned

Unearned - TANF/SFA applicant that received payment before benefits are opened

Unearned

Examples include:

 

Support paid directly by non-custodial parent.

 

Support received through DCS.

 

 Support for SSI child regardless of TANF/SFA status.

 

 Tribal TANF child support.

 

 Child support pass-through payment paid through DCS

Child support paid by the client

(Court ordered or legally obligated only)

Disregarded - See INCOME - Allocation and Deeming

Income Deduction - See WAC - 388-450-0185

 

 
Civil liberties payments, PL 100-383. Restitution payments made under the Wartime Relocation of Civilian's Act Excluded
COLA increases in Title II SSA beneficial Unearned Excluded
Combat Veteran Program Funds Excluded  
Combat Pay* – Special Pay while serving in a combat zone.

Excluded

Increased amount paid to assistance unit while service member is deployed to a combat zone.

 
Court Ordered Payments other than Child Support

Lump-Sum Payment

Amount paid as a one-time payment

Unearned

Amount paid in multiple (more than one) payments

 
Crime Victims Compensation Funds funded under PL 103-322 (Whether ran by state or federal program.) Excluded
Crime Victims Compensation (State-funded benefit through L&I) Unearned - Amount paid to replace lost wages

Reimbursement* - See Reimbursements in this table

 
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Deemed income from an alien's sponsor Unearned – See WAC 388-450-0155, WAC 388-450-0156 and WAC 388-450-0160
Disaster assistance to farmers when authorized under the Secretary of Agriculture under PL 100-387 Excluded
Disaster relief & emergency assistance under PL 93-288, amended by PL 100-707* Excluded
Disaster Unemployment Assistance (DUA) Excluded
Diversion Cash Assistance (DCA) N/A Excluded - See LUMP SUM PAYMENTS  
Dividends or interest* Unearned
Drug (illicit) sales Earned - Minus self-employment expenses  
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Earned income of a child

See WAC 388-450-0070

Earned income incentives and disregards for cash assistance See WAC 388-450-0170 TANF/SFA earned income incentive and deduction

See WAC 388-450-0175  GA-U earned income incentive and deduction

N/A Food Assistance

Earned income in-kind* (working in exchange for rent, vehicle, TV) Earned Excluded

Earned - If available income was diverted to in-kind income

Earned
Earned Income of an ineligible or non-applying person under 21 years of age, when this person is a student N/A Earned - If the person is included in the AU or their income must be budgeted against the assistance Excluded
Earned Income Tax Credit (EITC)* Excluded - See RESOURCES
Economic Opportunity Act Earned
Educational Assistance - Opportunity Grants

Excluded

Educational benefits 

See WAC 388-450-0035

Egg or sperm donation

See WAC 388-450-0080

Emergency Additional Requirement Payments authorized to TANF/SFA and RCA clients N/A Excluded - When paid to a Third Party

Unearned - When paid directly to the client

 
Employment or training programs income

See WAC 388-450-0045

Energy assistance payments (LIHEAA) Excluded
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Fellowships with work requirements Earned  
First $20 per month of a client's earned or unearned income N/A Excluded
First $65 per month of a client's earned income, plus one-half of remainder N/A Excluded
Flexible benefits

Earned. - When client has option to cash out.  (Count the amount client can receive as cash whether or not they choose to receive the benefit in cash.)  See INCOME - Ownership and Availability

 
Food benefits under the Food Stamp Act of 1977 (includes tribal commodities) Excluded N/A Excluded
Basic Food income deductions N/A Income Deduction - See WAC 388-450-0185 N/A
Food Service Program for Children under the National School Lunch Act of 1966, PL 92-433 and 93-150 Excluded  
Foster care maintenance payments Excluded

Unearned - When child is in AU

Excluded - When child is not in AU

Foster care retainer fees Earned Unearned Earned
Foster Grandparents Program under Title II of P.L. 93-113 Excluded
Funds for shared household costs* Excluded
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Gambling winnings Unearned
Gate money from adult corrections Unearned Excluded - See LUMP SUM PAYMENTS  
Gift Cards Excluded
Gifts

See WAC 388-450-0065

Gifts to Children with life-threatening conditions, PL 105-306 N/A  
HUD Community Development block grant funds Excluded
HUD rental and/or utility subsidies under Section 8 of the housing act Excluded
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Income a client's ineligible or non-applying spouse receives from a government agency (such as CHORE services)

See specific income type

Excluded
Income specifically excluded from being counted as income under federal law  Excluded
Income Tax refund

See LUMP SUM PAYMENTS

Excluded
Income used for the cost of producing self-employment income See WAC 388-450-0080
Income which causes a client to lose SSI eligibility due solely to the reduction in the state supplement (SSP) See specific income type Excluded
Individual & Family Grant Program payments N/A Excluded
Infrequent or irregular income* 

Excluded- Up to $30 per quarter

Excluded - Up to $30 per quarter

Unearned - Entire amount if greater than $30.

Excluded - Up to $10 earned per quarter

Excluded - Up to $20 unearned per quarter

Insurance settlements  Excluded - See LUMP SUM PAYMENTS  
Interest received on repayments made to the client Unearned
Investment income Unearned
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Job Corps income (under WIA)

See WAC 388-450-0045

Joint bank accounts* Unearned - If client withdraws more than their share of the money
JTPA Income

See WAC 388-450-0045

Jury duty income Excluded

Excluded - Reimbursement

Earned - Daily pay over a period of time

One-Time-Payment - See Infrequent or irregular income in this chart

Unearned
Life estate income Unearned
Loan repayments made to clients (principal only) Excluded
Low-Income Home Energy Assistance Act (LIHEAA) under P.L. 99-425 Excluded
Lump Sum Payments See WAC 388-455-0015   Excluded

Unearned - If a cash gift, See WAC 388-450-0065  Gifts - Cash and noncash

 
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Maternity leave pay (client still employed) Earned
Meals Disregarded - When provided by employer at no charge

Earned - When deducted from paycheck by employer

Earned - When received in lieu of wages
Military pay* Earned
Money excluded by the Social Security Administration (SSA) in a Plan for Achieving Self-Support (PASS) Under PL 102-237 Excluded  
Money received for an absent or non-household member Excluded

Unearned - Any portion retained by the AU

 
Money withheld for repayment* Excluded

Unearned - For intentional non-compliance with federal or state means-tested program overpayments

Excluded - All other overpayments

 
Montgomery G I Bill See WAC 388-450-0035 #5.
Monthly allowances paid to children of Vietnam Veterans who are born with birth defects, PL 106-419,  PL 104-204 Excluded  
Native American benefits & payments See WAC 388-450-0040
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Ongoing Additional Requirements Excluded

 

Excluded - Amount for service animal food

Unearned - All other ongoing additional requirements

 
On-the-job training wages

See WAC 388-450-0045

Opportunity Grants Excluded
Panhandling Unearned  
PASS income is money excluded by the Social Security Administration (SSA) in a Plan for Achieving Self-Support (PASS) Under PL 102-237 Excluded
Payments under the Child Nutrition Act of 1966 P.L. 89-642** Excluded
Payments form the Dutch Government, under the Netherlands' Act on Benefits for Victims of Persecution (WUV)

Excluded

Excluded

Unearned - Interest earned on these payments

Payments under the Federal Republic of Germany's Law for Compensation of National Socialist Persecution or German Restitution Act Excluded Excluded

Unearned - Interest earned on these payments

Payments to persons age 55 and older under the Senior Community Services Employment Program (SCSEP) under Title V of the Older Americans Act of 1987*** Excluded
Pensions Unearned
Prostitution Earned - Minus self-employment expenses  
Public assistance (including tribal TANF) Unearned
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Radiation exposure compensation, under PL 101-426 Excluded
Railroad Retirement Benefits (RRB) Unearned
Real estate / mortgage sales and contracts

Contract - See RESOURCES

Unearned - Payments from contract

Unearned
Re-Employ Washington Workers (RWW) cash incentive N/A Unearned N/A
Refund by any public agency of taxes paid on real property or on food  N/A

Excluded

Reimbursements

Excluded

Unearned - Amounts in Excess of expenses

Earned - Amounts in Excess of expenses when paid by employer

Excluded

Unearned - Amounts that cover normal living expenses

 
Rental or lease property income See WAC 388-450-0080    
Representative payee fees N/A

Excluded - When set up by SSA for SSI / SSDI recipients

  • Must not exceed the lesser of 10% of the monthly payment or $33.
  • Alcohol or drug payee fees must not exceed the lesser of 10% or $64.

SSA periodically adjusts the fees that a payee may charge for persons who receive SSI or SSD

Unearned - For all others

Excluded
Residuals Earned  
Retirement Unearned
Retired Senior Volunteer Program (RSVP) under Title II of P.L. 93-113 Excluded  
Retroactive benefits (SSA, SSI, PA, UC, and VA) Excluded - See LUMP SUM PAYMENTS  Excluded
Retroactive WCCC payments  Excluded Excluded - See RESOURCES  
Reverse mortgage Excluded
Ricky Ray Hemophilia Relief Fund Act of 1998 Unearned Excluded

Unearned - Interest earned on these payments

Roomer and boarder income

See WAC 388-450-0080

Royalties Unearned Earned
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Savings bond interest Unearned
Securities income Unearned
Security deposit refunds Excluded

See RESOURCES

Disregarded
Self-employment income

See WAC 388-450-0080 and WAC 388-450-0085

   
Self-employment income normally allowed as an income deductions by the IRS Excluded
Senior Companion Program under Title II of P.L. 93-113  Excluded
Settlements

See LUMP SUM PAYMENTS

 

Shared leave Earned
Sick leave pay (client still employed) Earned
SSDI Unearned
SSI Excluded Unearned
SSI-related client's income to meet the needs of ineligible minor child

See specific income type

Excluded
SSI Income or State Supplement Payment (SSP)  Excluded Unearned Excluded
Strike benefits Unearned  
Strike benefits for picket duty Earned Unearned  
Student loans

See WAC 388-450-0035

Summer youth employment or training programs Earned Excluded  
Support payment on behalf of a household member (paid directly to a third party)

See Vendor Payment in Worker Responsibilities

 

Excluded
Surrogate mother services Earned - Minus self-employment expenses Earned - Minus self-employment expenses and amounts that are a reimbursement for expenses.  
Susan Walker v. Bayer Corporation, settlement funds N/A

Unearned - Monthly Payment

Lump Sum - See LUMP SUM PAYMENTS

Excluded

Unearned - Interest earned on these payments

Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Tax rebates or special payments excluded under other laws Excluded
Time loss compensation Unearned See WAC 388-450-0010
Tips Earned Unearned - Under $20

Earned - Over $20

Title I, II, III of the Domestic Volunteer Act of 1973, PL 93-113 - Including VISTA

See WAC 388-450-0045

Title I of the Elementary and Secondary Education Act Earned  
Title I of the National & Community Service Act of 1993 (NCSA) (includes AmeriCorps Programs & Higher Education Service - Learning Program) See WAC 388-450-0045
Training allowances for GA-U clients

See WAC 388-450-0045

Training allowances from vocational and rehabilitation programs

See WAC 388-450-0045

Travel advances

Earned - If a contract exists

Earned - Minus expenses if no contract exists

 
Unearned income in-kind (supplied) Excluded Unearned
Unemployment Compensation (UC) - before deductions Unearned
Uniform Relocation Assistance & Real Property Acquisition Policies Act of 1970, PL 94-646, section 218* Excluded  
Income Type Cash Assistance & Medical Programs for Children, Pregnant Women, and Families Basic Food SSI-Related Medical
Vacation pay Earned Earned - If still employed

If employment terminated:

Excluded - Lump sum

Unearned - More than one payment

 
Vendor payments * Excluded
Veteran Administration benefits (VA) Unearned  
Veteran's benefits designated for the veteran's dependent or aid & attendance Unearned Excluded
Victims of Nazi Persecution payments under P.L. 103-286 Excluded
VOLAG – One time payments Excluded  
VOLAG – Ongoing payments including Matching Grant Program Unearned Counted as assistance from another agency or organization under WAC 388-450-0055.
Wages, salaries, commissions, profits Earned
Witness pay Excluded - See WAC 388-450-0055 Excluded - Reimbursement

Earned - Daily pay over a period of time

On-time-payment - See Infrequent or irregular income

 
Women, Infants & Children benefits (WIC) Excluded
Work experience wages from Employment Security Department See WAC 388-450-0045
WorkFirst Supportive Service payments

See WAC 388-450-0045

WorkFirst Career Services benefits

See WorkFirst Handbook 4.5 and WAC 388-310-2100 for further program details.

See ACES User Manual for information on ACES procedures and coding.
Excluded for Transitional Medical Assistance (F02)

Unearned for cash assistance
Excluded for TFA

Unearned for Basic Food
Unearned
WorkForce Training Funds - Training Completion (TECA)

See WAC 388-450-0055

Unearned - May be reduced by educational expenses  
Work related expenses N/A Excluded - If impairment related
Work study See WAC 388-450-0035

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Modification Date: August 28, 2008
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