The County Assistance Office (CAO) must use the gross amount of earned income with no deductions for taxes. Earned income includes the following:
All wages and salaries of an employee (including tips).
NOTE: The CAO must discuss with the household and narrate in the case record, the basis for the best estimate of tip income. Tip amounts reported on pay stubs should not be used as income unless the household indicates the amount reflects actual tips received.
Training allowances, excluding any reimbursements.
Temporary Assitance for Needy Families (TANF)- funded subsidized employment income, regardless of the source of TANF funding (e.g., Emergency Fund, TANF block grant, or State Maintence of Effort (MOE) requirement).
Sick benefits paid as wages by an employer to an employee who expects to return to work.
Payments under Title I of the Domestic Volunteer Services Act of 1973, unless the household member receiving the payments was receiving Supplemental Nutrition Assistance Program (SNAP) benefits or cash assistance when the person joined the Title I program. (see Section 550.5.)
Income from AmeriCorps VISTA volunteers is counted for new SNAP applicants not receiving SNAP benefits or cash assistance at the time they joined the VISTA program. To determine when AmeriCorps VISTA income is excluded see Section 550.5.
Income from temporary census jobs must be counted.
Gross income from self employment. (see Chapter 552.)
NOTE: If an individual indicates a partnership on the Internal Revenue Service (IRS) “Schedule E, Supplemental Income and Loss” (Form 1040), the CAO will consider partnership income as self-employment (see Section 552.51 for instructions on how to determine income for a partnership member).
Boarder income. (see Section 552.52 for instructions on how to adjust boarder income.)
Rental income
NOTE: Profit from owning rental property is earned income only if a household member actively manages the property an average of at least 20 hours per week . Active management may include, but is not limited to, collecting rental income, paying utilities/mortgage, general maintenance and upkeep. If the rental unit is in or on the property where the household lives, then there must be a clear difference between the management of the resident property and the rental property.
Reminder: Self-employment costs may be deducted from gross rental income even if the property is actively managed less than 20 hours per week. The profit is then used as unearned income.
Room rent is considered earned self-employment income if a household agrees to and receives payment for room rent in the household’s residence, regardless of property ownership.
NOTE: The CAO must explore the situation with the household to determine if the households are actually sharing expenses or if a roomer situation exists.
Workforce Investment Act (WIA) earnings if the individual is 19 years of age or over, or is under 19 and not under parental control, and is participating in an On-the-Job Training (OJT) program funded under section 181(a)(2) of the WIA.
Military subsistence allowances, including Basic Allowance Housing (BAH) and Basic Allowance for Subsistence (BAS).
Contributions or payments to digital wallet accounts (such as Cash App, Venmo, and PayPal) for a product or service
NOTE: If the payment meets criteria for an allowable exclusion (see Section 550.510), it will be excluded from the eligibility determination.
Cryptocurrency (such as Bitcoin) received for the payment of goods or services
NOTE: The CAO must use the fair market value in United States dollars as of the date of cryptocurrency payment was received.
Credit card company gift cards (such as Visa, MasterCard, and American Express) regularly received as payment
NOTE: Credit card gift cards will be treated as income and verified through the provider of the card if they are provided regularly to the household and can be reasonably anticipated. If attempts to verify with the provider and other sources of information are unsuccessful, the CAO will determine the income amount based on the best available information. Recurring payments will be excluded from the eligibility determination if they meet criteria for an allowable exclusion (see Section 550.5), such as donations to the household from a public or private entity in the form of a credit card gift card.
Updated March 13, 2026, replacing March 1, 2012