049-1 Wyo. Code R. § 1-13

Current through April 27, 2019

Section 1-13 - Types of Income and Treatment

TYPE OF INCOME	TREATMENT
Advanced Earned Income Tax Credit (AEITC)	See Section 12 for treatment.
AmeriCorps child care allowance under the National & Community Service Trust Act (NCSTA) of 1993	Exempt only when used to meet child care expenses necessary for participation in a program under NCSTA.
AmeriCorps living allowance	Exempt.
Assistance from other programs, purpose not covered by POWER	Do not exempt unless paid as a vendor payment. If a payment and a foster care payment are made in the same month for a child who was placed into a foster home, the payment will be considered an overpayment and must be recovered.
Cash gifts	See Section 12 for treatment.
Child care	See Self-employment.
Child support (retained by state)	Exempt.
College work study (non-Title IV)	Exempt when paid for educational purposes only.
College work study (Title IV)	Exempt.
Contributions, Donations, Gifts, Infrequent/irregular income	Do not exempt contributions made to the assistance unit.
Crime Victims Compensation	Exempt payments until the total amount paid is sufficient to fully compensate the individual for losses suffered as a result of the crime.
Death benefits	Exempt the one (1) time only death benefit of $250 paid by SSA.
DVR (not covered by POWER)	Exempt.
Earned Income Tax Credit (EITC)	See Section 12 for treatment.
Educational income: Title IV, non-Title IV, other non-federal; VA grant for education only; Work study	Exempt when earmarked for educational purposes only. See VA benefits below. Exempt.
E&T job search reimbursement	Exempt.
Foster care or subsidized guardianship payments	Exempt when the child for whom payments are being made is not part of the assistance unit or the court order does not specify the assistance unit is financially responsible for the child(ren).
General assistance (including BIA)	Nonexempt.
Gifts	1. Exempt monetary gifts not to exceed $50 per individual per quarter. 2. Do not exempt the amount which exceeds $50 per individual per quarter.
Housing assistance through HUD and Farmers Home Administration	Exempt.
Indian Individual Monies (IIM) account	Do not exempt funds in the month of withdrawal.
Indian judgment funds	Exempt Indian judgment funds.
Indian per capita	Exempt Indian per capita.
Inheritance (money)	Nonexempt. See Lump sum below.
In-kind income/wages	Nonexempt: 1. Require the employer or purchaser of the service to make a written statement of the value of the in-kind wages based on what would have paid in cash or what the goods or services are worth or use the going rate in the community for the services, whichever is higher. 2. Use the shelter qualified maximum payment.
Insurance settlement	See Section 12 for treatment. Personal injury settlements are treated as lump sums.
Joint bank account	1. Consider the money deposited during the month as unearned income to the client when not already used to determine eligibility for the same month. 2. The applicant/recipient will be allowed the opportunity to provide proof the money deposited was the conversion of an asset to cash and therefore an asset. 3. Consider the money in the account on the first (1^st) of the month following the month of deposit as an asset.
LIEAP/Crisis Intervention	Exempt.
Loan - bona fide	Exempt when there is a written agreement to repay the money.
Loan - non-bona fide	Nonexempt
Loan - Repayment (money received)	Nonexempt - Consider any money remaining the first of the following month as an asset.
Lump sum	Lump sums are exempt unearned income in the month of receipt.
Private energy assistance	Exempt private energy assistance when vendor payment.
Property/rental income (working < 20 hours per week)	Nonexempt unearned income. The equity value of the real property combined with other nonexempt assets cannot exceed the asset limit before the income will be considered.
Property/rental income (working > 20 hours per week)	Nonexempt earned income. See above and Self-employment when the client is involved in the production of the income.
Reimbursement, rebate	Exempt when money the client already paid or the money
or refund	does not represent a gain or benefit to the family unit.
Retroactive payments	Exempt SSI. Do not exempt RSDI. Do not exempt other retroactive payments.
Room and board	See Self-employment.
RSDI	Nonexempt
Self-employment, including but not limited to child care, room and board, sales and property/rental income	Nonexempt. 1. Actual business expenses or 25% from the assistance unit's gross self-employment income will be allowed. a. Actual business expenses must be verified by submitting business ledgers and/or income tax records; b. The applicant/recipient will not be denied benefits when business ledgers and/or income tax records are not furnished but will automatically have the 25% business expense applied. 2. Verified business expenses which will be allowed include: a. Rent and utilities only when room and board business is run out of home; b. Storing and warehousing charges; c. Upkeep of premises and machinery repairs; d. Wages and salaries paid to employees other than the individual herself/himself or other assistance unit members e. Feed, stock, raw material, seed, plants and fertilizer; f. Transportation required to perform the service or deliver the goods at a rate of twenty-one cents ($.21) per mile; g. Taxes and insurance premiums paid on income-producing property; h. Privilege taxes such as licensing fees and gross receipts and general excise taxes; i. Rental payments on income-producing equipment; j. Cost of merchandise and supplies, or k. Other expenses connected solely with the function of the business. 3. Business expenses will not include such items as: a. Depreciation, penalties and fines; b. Payments on the principal of the purchase price of income-producing real estate and capital assets such as equipment, machinery and other durable goods; c. Entertainment expenses, d. Expenses and net losses from previous periods; e. Federal, state and local income taxes; f. Money set aside for retirement purposes and other work-related personal expenses such as transportation to and from work; g. Repayment on the principal of a bank loan; h. Charitable contributions. 4. The net profit from the business will be considered as the gross earned income from that source for the individual.
Spousal support	Nonexempt unless retained by the state. Use appropriate child support code when paid with child support.
SSI	Exempt.
State Supplement due to SSI	Exempt.
Trust fund income	Nonexempt when available. Assure the trust is not an available asset and in excess.
Utility allowance by HUD or FHA	Exempt.
Vendor payment	Exempt when paid in behalf of an assistance unit and the assistance unit cannot convert to cash to meet its needs. Is not considered in-kind earned income.
VA benefits	Any VA benefits the caretaker relative receives from the Veterans' Administration in her/his own behalf or in behalf of the dependent child(ren) will be treated as unearned income, including subsistence payments received by a postsecondary student.
VA dependent benefits	Do not exempt any money the noncustodial parent sends the assistance unit when not designated as child support.
Veterans educational assistance program (GI bill)	1. Exempt the portion of the loan or grant actually used for tuition, books, fees, equipment, special clothing needs, transportation to and from school and child care costs necessary for school attendance if the same expense is not covered by another loan, grant, scholarship or program. 2. Do not exempt remaining amount.
VA service connected disability < 100% of FPL	Exempt. Use the full amount when it exceeds one hundred percent (100%) of the FPL.
Victims Compensation payments	Exempt payments until the total amount paid is sufficient to fully compensate the individual for losses suffered as a
	result of the crime.
Volunteers after receipt of benefits	Exempt. (Title I of the Domestic Volunteer Services Act of 1973 = VISTA, Univ. Year of Action, Urban Crime Prevention, etc.)
Volunteer under at time of application	Nonexempt when the applicant was a volunteer at the time of application under Title I of the Domestic Volunteer Services Act of 1973.
Wages, dependent child (full time high school student <18	Exempt all earned income when criteria met.
WIA under Section 181(a)(2), Youth Build and Summer Youth Programs	Exempt. (Exempt only if student criteria met)
Weatherization assistance	Exempt when vendor payment.

Adopted, Eff. 1/12/2018.