N.D. Admin. Code 75-02-02.1-38.4

Current through Supplement No. 395, January, 2025

Section 75-02-02.1-38.4 - Earned income for individuals subject to a MAGI-based methodology

Earned income is income that is currently received as wages, salaries, commissions, or profits from activities in which an individual or family is engaged through either employment or self-employment. Income is "earned" only if the individual or family contributes an appreciable amount of personal involvement and effort. Earned income shall be applied in the month in which it is normally received. Effective January 1, 2014, individuals subject to a MAGI-based methodology will have income treated as follows:

1. If earnings from more than one month are received in a single payment, the payment must be divided by the number of months in which the income was earned, and the resulting monthly amounts shall be attributed to each of the months with respect to which the earnings were received.

2. Net earnings or losses from self-employment as considered for income tax purposes are counted for modified adjusted gross income households.

N.D. Admin Code 75-02-02.1-38.4

Adopted by Administrative Rules Supplement 2014-353, July 2014, effective January 1, 2014. .

General Authority: NDCC 50-06-16, 50-24.1-04

Law Implemented: NDCC 50-24.1-37; 42 USC 1396 a(e)