Treatment of Income chart

Revised Date: 
May 30, 2018
Income type SSI-Related Medical Medically Needy for Pregnant Women and Children -- Follows TANF rules
Adoption support Excluded Excluded
Adult family home See WAC 182-512-0840 See WAC 388-450-0080
Advance on wages (draws) Earned Earned
Agent Orange Act of 1991 Excluded Excluded
Agent Orange disability payments, PL 101-201 Excluded Excluded
Alaska Permanent Fund distributions Unearned Unearned
Alimony or spousal maintenance Unearned Excluded - When an individual receives TANF/SFA and payment is included with child support order
Unearned - All other payments
AmeriCorps income Excluded Excluded
AmeriCorps VISTA or Vista income

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

Excluded Excluded
Annuity Unearned Unearned
Assistance from other agencies and organizations See WAC 182-512-0860 See WAC 388-450-0055
Austrian General Social Insurance Act payments under section 500 through 506 Unearned - Interest received on these payments Excluded
Back child support See Child Support in this table. See Child Support in this table.
Blood or plasma sales See WAC 182-512-0840 See WAC 388-450-0080
Bona fide loans Excluded Excluded
Bonus

Earned - Incentive bonus based on employee performance - 

Unearned - All other 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 Unearned
Burial fund increase Excluded Excluded - See Resources
Cash benefits reduced as a result of sanction or noncooperation N/A N/A
Cash payments from government, public, or private medical or social service agency Excluded See specific income type
Cash prizes, awards. lottery winnings Unearned See Lump Sum Payments
CEAP N/A N/A
CEAP - For TANF/SFA households terminated while in WorkFirst sanction within the last six months.
(NCS termination) 
Unearned - TANF/SFA Unearned - TANF/SFA
Census Bureau wages:
  • Earnings from temporary work for the 2010 census
  • Earnings from permanent census employment
Excluded

Earned Income

Excluded

Earned Income

Charitable cash donations See WAC 182-512-0860 See WAC 388-450-0055
Child support received by the individual

Child support matrix

Unearned

Excluded - TANF/SFA recipients

Unearned - Non-TANF/SFA

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

Child support pass-through payments See WAC  182-512-0820 Excluded - TANF/SFA recipients
Child support (legally obligated) paid by the individual Disregarded - See WAC 182-512-0920 Disregarded - See Income - Allocation and Deeming
Civil liberties payments, PL 100-383. Restitution payments made under the Wartime Relocation of Civilian's Act Excluded Excluded
COLA increases in Title II SSA beneficial Excluded Unearned
Combat Veteran Program Funds Excluded 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.
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

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 Excluded
Crime Victims Compensation (State-funded benefit through L&I) Unearned - Amount paid to replace lost wages

Reimbursement - See Reimbursements in this table

Unearned - Amount paid to replace lost wages

Reimbursement - See Reimbursements in this table

Deemed income from an alien's sponsor Unearned - See WAC 182-512-0795 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 Excluded
Disaster relief & emergency assistance under PL 93-288, amended by PL 100-707  Excluded Excluded
Disaster Unemployment Assistance (DUA) Excluded Excluded
Diversion Cash Assistance (DCA) N/A N/A
Dividends or Interest  Unearned Unearned
Drug (illicit) sales Earned - Minus self-employment expenses Earned - Minus self-employment expenses
Earned income of a child See WAC 182-512-0820 See WAC 388-450-0070
Earned income incentives and disregards for cash assistance See WAC 182-512-0840 See WAC 388-450-0170 TANF/SFA earned income incentive and deduction
Earned income in-kind (working in exchange for rent, vehicle, TV) Earned Earned
Earned income of an ineligible or nonapplying person under 21 years of age, when this person is a student Excluded Excluded
Earned Income Tax Credit (EITC) Excluded - See Resources Excluded - See Resources
Economic Opportunity Act Earned Earned
Educational assistance - Opportunity grants Excluded Excluded
Educational benefits See WAC 182-512-0760 See WAC 388-450-0035
Egg or sperm donation See WAC 182-512-0840 See WAC 388-450-0080
Emergency Additional Requirement Payments authorized to TANF/SFA and RCA individuals N/A N/A
Employment or training programs income See WAC 182-512-0780 See WAC 388-450-0045
Energy Assistance Payments (LIHEAP) Excluded Excluded
Fellowships with work requirements Earned Earned
First $20 per month of an individual's earned or unearned income Excluded N/A
First $65 per month of an individual's earned income, plus one-half of remainder Excluded N/A
Flexible benefits Earned - When an individual has option to cash out.
(Count the amount the individual can receive as cash whether or not they choose to receive the benefit in cash.) See Income - Ownership and Availability
Earned - When an individual has option to cash out.
(Count the amount the individual 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 Excluded
Food Service Program for Children under the National School Lunch Act of 1966, PL 92-433 and 93-150 Excluded Excluded
Foster Care maintenance payments Excluded Excluded
Foster care retainer fees Earned Earned
Foster Grandparents Program under Title II of P.L. 93-113 Excluded Excluded
Funds for shared household costs Excluded Excluded
Gambling winnings Unearned Unearned
Gate money from adult corrections Unearned Unearned
Gift cards Excluded Excluded
Gifts See WAC 182-512-0800 See WAC 388-450-0065
Gifts to children with life-threatening conditions, PL 105-306 Excluded Excluded
Health Profession Opportunity Grant (HPOG) funds Excluded Excluded
HUD Community Development block grant funds Excluded Excluded
HUD rental and/or utility subsidies under Section 8 of the housing act Excluded Excluded
Income an individual's ineligible or nonapplying spouse receives from a government agency (such as CHORE services) Excluded See specific income type
Income specifically excluded from being counted as income under federal law Excluded Excluded
Income tax refund Excluded Excluded
Income used for the cost of producing self-employment income See WAC 182-512-0840 See WAC 388-450-0080
Income which causes an individual to lose SSI eligibility due solely to the reduction in the state supplement (SSP) Excluded See specific income type
Individual & family grant program payments N/A N/A
Infrequent or irregular income

Excluded - Up to $30 earned per quarter
Excluded - Up to $60 unearned per quarter

Excluded - Up to $30 per quarter
Insurance settlements Excluded - See Lump Sum Payments Excluded - See Lump Sum Payments
Interest received on repayments made to the individual Unearned Unearned
Investment income Unearned Unearned
Job Corps income (under WIA) See WAC 182-512-0780 See WAC 388-450-0045
Joint bank accounts Unearned - If the individual withdraws more than their share of the money Unearned - If the individual withdraws more than their share of the money
JTPA income See WAC 182-512-0780 See WAC 388-450-0045
Jury duty income Unearned Excluded
Life estate income Unearned Unearned
Loan repayments made to individuals (principal only) Excluded Excluded
Low-Income Home Energy Assistance Act (LIHEAA) under P.L. 99-425 Excluded Excluded
Lump sum payments See WAC 182-512-0700 See WAC 388-455-0015
Maternity leave pay (individual still employed) Earned Earned
Meals Earned - See WAC 182-512-0800

Disregarded - When provided by employer at no charge
Earned - When deducted from paycheck by employer

Military pay Earned Earned
Money excluded by the Social Security Administration (SSA) in a Plan for Achieving Self-Support (PASS) Under PL 102-237 Excluded Excluded
Money received for an absent or non household member Excluded
Unearned - Any portion retained by the AU
Excluded
Unearned - Any portion retained by the AU
Money withheld for payment of legal obligation Unearned Excluded
Montgomery G I Bill See WAC 182-512-0760 See WAC 388-450-0035
Monthly allowances paid to children of Vietnam Veterans who are born with birth defects, PL 106-419, PL 104-204 Excluded Excluded
Native American benefits & payments See WAC 182-512-0770 and WAC 182-512-0860 See WAC 182-512-0770
Nutrition Assistance Program (NAP) benefits from Puerto Rico, American Samoa, or Northern Mariana Islands Excluded Excluded
Ongoing Additional Requirements Excluded Excluded
On-the-job training wages See WAC 182-512-0780 See WAC 388-450-0045
Opportunity Grants Excluded Excluded
Panhandling Unearned Unearned
PASS income is money excluded by the Social Security Administration (SSA) in a Plan for Achieving Self-Support (PASS) Excluded Excluded
Payments under the Child Nutrition Act of 1966 P.L. 89-642 Excluded Excluded
Payments form the Dutch Government, under the Netherlands ' Act on Benefits for Victims of Persecution (WUV)

Excluded

Unearned - Interest earned on these payments

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

Excluded

Unearned - Interest earned on these payments

Excluded
Payments Under the Filipino Veterans Equity Compensation Fund
(Division A, Title X, Section 1002 of American Recovery and Reinvestment Act of 2009 ARRA)
Excluded 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.

Earned income if paid as a wage or salary
Excluded if reimbursement of expenses or payment for services such as education, clothing or transportation.

Excluded
Pensions Unearned Unearned
Prostitution Earned - Minus self-employment expenses Earned - Minus self-employment expenses
Public assistance (including tribal TANF) Unearned Unearned
Radiation exposure compensation, under PL 101-426 and PL 106-398 Energy Employees Occupational Illness Compensation Act (EEOICA) 2000. Excluded Excluded
Railroad Retirement Benefits (RRB) Unearned Unearned
Real estate / mortgage sales and contracts Contract - See Resources

Unearned - Payments from contract

Contract - See Resources

Unearned - Payments from contract

Reemploy Washington Workers (RWW) cash incentive N/A N/A
Refund by any public agency of taxes paid on real property or on food Excluded N/A
Reimbursements Excluded Unearned - Amounts in Excess of expenses Earned - Amounts in Excess of expenses when paid by employer Excluded Unearned - Amounts in Excess of expenses Earned - Amounts in Excess of expenses when paid by employer
Rental or lease property income See WAC 182-512-0840 See WAC 388-450-0080
Representative payee fees Excluded N/A
Residuals Earned Earned
Retirement Unearned Unearned
Retired Senior Volunteer Program (RSVP) under Title II of P.L. 93-113 Excluded Excluded
Retroactive benefits (SSA, SSI, PA, UC, and VA) Excluded Excluded - See Lump Sum Payments
Retroactive WCCC payments Excluded Excluded
Reverse mortgage Excluded Excluded
Ricky Ray Hemophilia Relief Fund Act of 1998 Excluded Excluded
Room and board income See WAC 182-512-0750 See WAC 388-450-0080
Royalties Earned Unearned
Savings bond interest Unearned Unearned
Securities income Unearned Unearned
Security deposit refunds Disregarded See WAC 182-513-1345 Excluded
 
Self-employment income See WAC 182-512-0840 See WAC 388-450-0080 and WAC 388-450-0085
Self-employment income normally allowed as an income deductions by the IRS Excluded Excluded
Senior Companion Program under Title II of P.L. 93-113 Excluded Excluded
Settlements See Lump Sum Payments See Lump Sum Payments
Shared leave Earned Earned
Sick leave pay (individual still employed) Earned Earned
SSDI Unearned Unearned
SSI Excluded Excluded
SSI-related individual's income to meet the needs of ineligible minor child Excluded See specific income type
SSI Income or State Supplement Payment (SSP) Excluded Excluded
Strike benefits Unearned Unearned
Strike benefits for picket duty Earned Earned
Student loans See WAC 182-512-0760 See WAC 388-450-0035
Summer youth employment or training programs Earned Earned
Support payment on behalf of a household member (paid directly to a third party) Excluded See Vendor Payment in Worker Responsibilities
Surrogate mother services Earned - Minus self-employment expenses Earned - Minus self-employment expenses
Susan Walker v. Bayer Corporation, settlement funds Excluded
Unearned
- Interest earned on these payments
N/A
Tax rebates or special payments excluded under other laws Excluded Excluded
Time loss compensation Unearned - See Chapter 182-512 WAC Unearned See WAC 388-450-0010
Title I, II, III of the Domestic Volunteer Act of 1973, PL 93-113 - Including VISTA See WAC 182-512-0780 See WAC 388-450-0045
Title I of the Elementary and Secondary Education Act Earned Earned
Title I of the National & Community Service Act of 1993 (NCSA) (includes AmeriCorps Programs & Higher Education Service - Learning Program) See WAC 182-512-0780 See WAC 388-450-0045
Training allowances for GA-U individuals See WAC 182-512-0780 See WAC 388-450-0045
Training allowances from vocational and rehabilitation programs See WAC 182-512-0780 See WAC 388-450-0045
Travel advances Earned - If a contract exists
Earned - Minus expenses if no contract exists
Earned - If a contract exists
Earned - Minus expenses if no contract exists
Unearned income in-kind (supplied) Unearned Excluded
Unemployment Compensation (UC) - before deductions Unearned
Note: Federal UC stimulus payments made under the American Recovery & Reinvestment Act of 2009 (ARRA) and the Worker, Homeownership, and Business Assistance Act of 2009 are disregarded when computing benefits for all programs.
Unearned
Note: Federal UC stimulus payments made under the American Recovery & Reinvestment Act of 2009 (ARRA) and the Worker, Homeownership, and Business Assistance Act of 2009 are disregarded when computing benefits for all programs.
Uniform Relocation Assistance & Real Property Acquisition Policies Act of 1970, PL 94-646, section 218 Excluded Excluded
Vacation pay Earned Earned
Vendor payments Excluded Excluded
Veteran Administration benefits (service connected compensation or improved pension)

Unearned

See Clarifying Information below

See WAC 182-512-0840

Unearned
Veteran's benefits designated for the veteran's dependent

Excluded to the individual
Countable to the dependent/spouse

Unearned
Veteran's benefits designated as aid and attendance or housebound allowance Excluded Unearned
Veteran's benefits designated as Unusual Medical Expenses (UME) Excluded

Unearned

Victims of Nazi Persecution payments under P.L.103-286 Excluded Excluded
VOLAG - One time payments Excluded Excluded
VOLAG - Ongoing payments including Matching Grant Program Unearned Counted as assistance from another agency or organization under WAC 182-512-0860 See WAC 388-450-0055
Wages, salaries, commissions, profits Earned Earned
Witness pay Excluded  Excluded 
Women, Infants & Children benefits (WIC) Excluded Excluded
Work experience wages from Employment Security Department See WAC 182-512-0780 See WAC 388-450-0045
WorkFirst Supportive Service payments See WAC 182-512-0780 See WAC 388-450-0045
WorkFirst Career Services benefits Unearned

See Chapter 388-310 WAC

WorkForce Training Funds - Training Completion (TECA) See WAC 182-512-0860 See WAC 388-450-0055
Work related expenses Excluded - If impairment related N/A
Work study See WAC 182-512-0760 See WAC 388-450-0035