Treatment of Income Chart

Revised: February 7, 2023

Note: For Treatment of Income for Classic Medical Programs please reference the Classic (Non-MAGI-based) Apple Health Manual- Treatment of Income Chart

American Rescue Plan Act signed into law March 11, 2021. For Classic Medical see WAC 182-521-0100.

Income Type

Cash Assistance 

Basic Food

Coronavirus Federal Stimulus Payment Excluded (any portion remaining after 12 months is considered a resource)

Excluded (any portion remaining after 12 months is considered a resource)

 

Additional $300 Unemployment

Unearned Excluded

 

Expanded or Extended Unemployment

Unearned Unearned

 

 

Income Type

Cash Assistance 

Basic Food

Additional Requirements for Emergent Needs (AREN) N/A

Excluded - When paid to a Third Party

Unearned - When paid directly to the client

Adoption Support

Excluded

Unearned

Adult family home

See Self Employment

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

AmeriCorps income and all payments under the National and Community Service Trust Act of 1993

Excluded See WAC 388-450-0045                                                                                

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

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

Income Type

Cash Assistance 

Basic Food

Blood or plasma sales

Earned - See Self Employment

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 

Bureau of Indian Affairs General Assistance 

Unearned

Burial fund increase

Excluded - See RESOURCES

Income Type

Cash Assistance 

Basic Food

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

Cash prizes, awards. lottery winnings

See LUMP SUM PAYMENTS

Unearned

CEAP

N/A

Excluded

CEAP - For TANF/SFA households terminated while in WorkFirst sanction (See WorkFirst Sanctions - Participation)

Unearned - TANF/SFA

Excluded

Census Bureau wages

 

Excluded - Earnings from temporary work for the recent census

Earned  - Earnings from permanent census employment

Charitable cash donations 

See WAC 388-450-0055

See WAC 388-450-0055

Child support received by the client

 Child support matrix

Excluded - TANF/SFA recipients

Unearned - Non-TANF/SFA

Unearned - of the child for whom it is intended
Child Support pass-through payments – Effective 2/1/2020 Excluded - TANF/SFA recipients Unearned
Child support arrears Unearned - of the parent

Civil liberties payments, PL 100-383. Restitution payments made under the Wartime Relocation of Civilian's Act

Excluded

COLA increases in Title II SSA benefits

Unearned

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

Crowd Funding Income (GoFund Me, Kickstarter, Indiegogo) Unearned Excluded - Counts as a liquid resource

Income Type

Cash Assistance 

Basic Food

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 -  WAC 388-450-0080 Self Employment

Income Type

Cash Assistance 

Basic Food

Earned income of a child

Excluded when meets the conditions in WAC 388-450-0070; otherwise Earned.

Earned Income In-Kind  (working in exchange for rent, vehicle, TV)

Earned

Excluded

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

Earned Income Tax Credit (EITC)

Excluded - See RESOURCES

Economic Opportunity Act

Earned

Educational benefits 

Title IV (grants/loans/ work-study) and Opportunity Grants

Excluded

WorkFirst or state-funded college work study Excluded

Earned

See WAC 388-450-0035 to allocate expenses.

Other educational assistance including Veteran's Administration and Carl D. Perkins Vocational & Applied Tech Act

Unearned

See WAC 388-450-0035 to allocate expenses.

Egg or sperm donation

Earned  See WAC 388-450-0080  Self Employment

Energy assistance payments (LIHEAP)

Excluded

Income Type

Cash Assistance 

Basic Food

Fellowships with work requirements

Earned

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 and Nutrition Act of 2008 (includes tribal commodities)

Excluded

N/A

Persons cannot receive Basic Food and commodities through the Food Distribution Program on Indian Reservations (FDPIR) at the same time.

Food Service Program for Children under the National School Lunch Act of 1966, PL 92-433 and 93-150

Excluded

Foster Care Maintenance Payments

 

See WACs 388-450-0015 and 388-454-0015.

Excluded - When child receiving Foster Care payments isn’t included in the cash AU.

A child can’t receive foster care payments and TANF/SFA cash assistance at the same time. 

 

 

Unearned - When child is in AU

Excluded - When child isn't in AU

Foster care retainer fees

(If the retainer fee is to reserve a bed for a foster child, then this income is considered self employment. See WAC 388-450-0080

Earned

Unearned

Foster Grandparents Program under Title II of P.L. 93-113

Excluded

Funds for shared household costs

Excluded

Income Type

Cash Assistance 

Basic Food

Gambling winnings

Unearned

Gate money from adult corrections

Unearned

Excluded - See LUMP SUM PAYMENTS

Gift Cards

Excluded

See Income Special Types

Gifts

See WAC 388-450-0065

Cash

Excluded ≤ $30/quarter

Unearned ≥ $30/quarter

Non-cash

See Resources 

Gifts to Children with life-threatening conditions, PL 105-306

N/A
Homeless Service Providers COLA Stipend

Unearned – The application month the one-time payment is received or anticipated.

Excluded – The months the stipend is not anticipated or received.

Unearned – When received or anticipated in the month of application or following month. The household would follow food change reporting rules for ongoing months.

Health Profession Opportunity Grant (HPOG) funds See Educational Benefits

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 

Basic Food

Income a client's ineligible or non-applying spouse receives from a government agency (such as CHORE services)

See specific income type

Income specifically excluded from being counted as income under federal law 

Excluded

Income Tax refund

Excluded

Income which causes a client to lose SSI eligibility due solely to the reduction in the state supplement (SSP)

See specific income type

Individual & Family Services (IFS) payments

N/A

Excluded

Infrequent or irregular income 

 

Excluded - If not reasonably anticipated. 

Unearned - If reasonably anticipated and greater than $30/quarter.

Insurance settlements 

Excluded - See LUMP SUM PAYMENTS

Interest received on repayments made to the client

Unearned

Investment income

Unearned

Income Type

Cash Assistance 

Basic Food

Job Corps income under WIA (WIOA)See WAC 388-450-0045

Excluded

Excluded – children ≤ 18 under parental control.

Earned – children ≤ 18 not under parental control or ≥19.

Joint bank accounts *

Unearned - If client withdraws more than their share of the money

Jury duty income

Excluded

Excluded - Reimbursement

Earned - Daily pay over a period of time

One-Time-Payment - See Infrequent or irregular income

Life estate income

Unearned

Lived Experience Compensation

Excluded Earned - WAC 388-450-0080 Self Employment

Loan repayments made to clients (principal only)

Excluded

Lost Wages Assistance Program (LWAP) Excluded

Low-Income Home Energy Assistance Act (LIHEAA) under P.L. 99-425

Excluded

Lump Sum Payments

Excluded if awarded for wrongful death, personal injury, damage or loss of property.

Unearned – all other lump sums.

See WAC 388-455-0015

Excluded

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

Income Type

Cash Assistance 

Basic Food

Maternity leave pay (client still employed)

Earned

Meals

Disregarded - When provided by employer at no charge

Earned - When deducted from paycheck by employer

Military pay

Earned - Include total entitlements as the gross monthly income.

See Combat Pay for specific Combat Pay information.

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 GI Bill

See  Educational Benefits – Veteran’s Administration

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

Nutrition Assistance Program (NAP) benefits from Puerto Rico, American Samoa, or Northern Mariana Islands

Excluded

Excluded

Income Type

Cash Assistance 

Basic Food

Ongoing Additional Requirements 

Excluded

Excluded - Amount for service animal food

Unearned - All other ongoing additional requirements

On-the-job training (OJT) wages

See WAC 388-450-0045

Excluded if payments issued under WIA (WIOA) or support services from WorkFirst

Earned if training payments from vocational and rehabilitative programs are recognized by federal, state or local governments and if payment isn’t reimbursement

Excluded if for children ≤18 and under parental control for payments issued under WIA (WIOA)

 

Earned if client is ≥19 years old or ≤18 and not under parental control for payments under WIA (WIOA)

Opportunity Grants

See Educational Benefits

Paid Time Off (PTO) (i.e. Vacation/Sick leave pay)

Earned

Earned - if still employed

Excluded - Lump sum and if employment terminated

Unearned - More than one payment and if employment terminated

Panhandling

Unearned

Paid Family Medical Leave

(PFML)

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

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

Excluded

Payments Under the Filipino Veterans Equity Compensation Fund

(Division A, Title X, Section1002 of American Recovery and Reinvestment Act of 2009 ARRA)

Excluded

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 - WAC 388-450-0080  Self Employment

Public assistance (including tribal TANF)

Unearned

Income Type

Cash Assistance 

Basic Food

Radiation exposure compensation, under PL 101-426 and PL 106-398 Energy Employees Occupational Illness Compensation Act (EEOICA) 2000.

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

Refund by any public agency of taxes paid on real property or on food

 N/A

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

Relative Guardianship Assistance Program (R-GAP) or Guardianship Income Excluded Unearned

Rental or lease property income 

EarnedWAC 388-450-0080  Self Employment  – if spending 20 hours/week or more managing the property

Unearned – if spending less than 20 hours/week managing the property. 

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 $42.
  • Alcohol or drug payee fees must not exceed the lesser of 10% or $80.

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

Unearned - For all others

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  

Retroactive WCCC payments 

Excluded

Excluded - See RESOURCES

Reverse mortgage

Excluded

Ricky Ray Hemophilia Relief Fund Act of 1998

Unearned

Excluded

Room and board income

See WAC 388-450-0080 Self Employment

Royalties

Unearned

Income Type

Cash Assistance

Basic Food

Savings bond interest

Unearned

Securities income

Unearned

Security deposit refunds

Excluded

See RESOURCES

Self-employment income

 

Earned – WAC 388-450-0080  388-450-0085 Self Employment

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

SSDI

Unearned

SSI

Excluded

See WAC 388-408-0020 – client receiving SSI can’t receive TANF/SFA.

Unearned

SSI Income or State Supplement Payment (SSP) 

Excluded

Unearned

Strike benefits

Unearned

Strike benefits for picket duty

Earned

Unearned

Student loans

See Educational Benefits

Summer youth employment or training programs

Earned

Excluded – for children who meet age, school/attendance per WACs 388-450-0070 and 388-404-0005.

Excluded

Support payment on behalf of a household member (paid directly to a third party)

See Vendor Payment in Worker Responsibilities

Surrogate mother services

Earned - WAC 388-450-0080  Self Employment

Earned - WAC 388-450-0080  Self Employment 

Susan Walker v. Bayer Corporation, settlement funds

N/A

Unearned - Monthly Payment

Lump Sum - See LUMP SUM PAYMENTS

Income Type

Cash Assistance

Basic Food

Tax rebates or special payments excluded under other laws

Excluded

Time loss compensation

Unearned See WAC 388-450-0010

Tips

Earned

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

Excluded

Unearned (See WAC 388-450-0045 for exceptions)

Title I of the Elementary and Secondary Education Act

Earned

Title I of the National & Community Service Trust Act of 1993 (NCSA) (includes AmeriCorps Programs & Higher Education Service - Learning Program)

Excluded - See WAC 388-450-0045

Training allowances for ABD/HEN clients

See WAC 388-450-0045

Training allowances from vocational and rehabilitation programs

Earned when federal, state, or local government recognizes program and allowance isn’t a reimbursement.

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

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

Basic Food

Vendor payments

Excluded

Veteran Administration benefits (service connected compensation or improved pension)

Unearned

Veteran's benefits designated for the veteran's dependent

Unearned

Veteran's benefits designated as aid and attendance or housebound allowance

Unearned

Veteran's benefits designated as Unusual Medical Expenses (UME)

Unearned

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

If a One-time-payment - See Infrequent or irregular income

Washington’s Working Families Tax Credit (WFTC)  Excluded – See RESOURCES  Excluded – see WAC 182-512-08630

Women, Infants & Children benefits (WIC)

Excluded

Work-Based Learning income for RISE participants Excluded

Work experience wages from Employment Security Department

See OJT

WorkFirst Supportive Service payments

Excluded

See WAC 388-450-0045

WorkForce Training Funds - Training Completion (TECA)

See WAC 388-450-0055

Unearned  - May be reduced by educational expenses

Work related expenses

N/A

Work study

See Educational Benefits