Section 704.235 - Income Deemed to the TAFDC Filing Unit(A)Income Available to the Filing Unit. Earned and unearned monthly income of a person living in the same household as the dependent child, that exceeds the sum of the following, is deemed to be available as unearned income to the filing unit on a monthly basis: (1) An amount equal to the person's monthly work-related-expense deduction that would be applied to the person's monthly earned income in accordance with 106 CMR 704.270;(2) An amount equal to the Need Standard for a family composed of: the person and those individuals living in the same household who are or could be claimed as dependents for federal tax purposes, and who are not required to be included in the TAFDC filing unit;(3) The monthly amounts actually paid by the person to individuals not living in the same household, if the person claimed, or could have claimed such individuals as dependents for federal tax purposes; and(4) Actual monthly payments by the person of alimony or child support, to individuals not living in the same household, when these payments do not duplicate those payments in 106 CMR 704.235(A)(3).(B)Verification.(1)Earned and Unearned Income. The monthly earned and unearned income of the person defined in 106 CMR 704.210(D)(1) is verified in accordance with 106 CMR 704.290, with the exception that a person, shall also be required to verify earned income from wages and unearned income at eligibility reviews. Earned Income Credits that the person receives are also treated in accordance with 106 CMR 704.290. Changes in the person's income must be reported to the Department within ten days.(2)Living Arrangement. The living arrangement of the person's household shall be verified in accordance with 106 CMR 703.330: TAFDC Living Arrangement.(3)Work-related-expenses. The work-related-expense deduction shall be calculated in accordance with 106 CMR 704.270.(4)Individuals Claimed as Dependents. The number of individuals claimed as dependents for federal tax purposes is verified by one of the following: (a) A copy of the most recent federal income tax return; or(b) A copy of the most current federal income tax withholding form, if the person is not self-employed.(5)Individuals Living in the Applicant's or Client's Household Who Could Have Been Claimed as Dependents. If certain individuals living in an applicant's or client's household as dependents for federal tax purposes could have been claimed, but were not, the person shall submit the following verifications:(a) A signed and dated statement listing the additional individuals claimed to be dependents, but who are not listed on his or her most current tax return or federal income tax withholding form; and(b) An affidavit signed and dated by the applicant or client that he or she is providing over 50% of the support for each dependent listed in 106 CMR 704.235(B)(5)(a).(6)Individuals Not Living in the Applicant's or Client's Household Who Could Have Been Claimed as Dependents. If certain individuals not living in an applicant's or client's household as dependents for federal tax purposes could have been claimed but were not, the person shall submit the following verifications: (a) A signed and dated statement listing the names, social security numbers and addresses of those individuals living outside the person's household, who could have been claimed as dependents for federal tax purposes; and(b) An affidavit signed by the person that he or she is providing over 50% of the support for each dependent listed in the signed and dated statement; and(c) Canceled personal or bank checks or money orders signed by the person and made payable to the dependent, or to the dependent's natural or adoptive parent or legal guardian, or made payable to a party who signs a dated statement that the check or money order was in payment for goods or services provided to the dependent; or(d) If the items specified in 106 CMR 704.235(B)(6)(c) are unavailable, an affidavit signed by the dependent or by the dependent's natural or adoptive parent or legal guardian verifying the amount of the cash payment.(7)Amount of Alimony or Child Support. Monthly alimony or child support paid immediately prior to an application or an eligibility review shall be verified in accordance with 106 CMR 704.235(B)(6), or if appropriate, by online Child Support Enforcement Division (CSED) data.(C)Income Deemed to a Pregnant Woman. The spouse, if any, living with an otherwise eligible pregnant woman must be included in the determination of the eligibility of the pregnant woman. The income of the spouse must be included in the 185% Test of Eligibility and the Second Test of Eligibility. The grant amount is determined using an assistance unit of one and only the income of the pregnant woman.
Amended by Mass Register Issue 1461, eff. 1/4/2022.Amended by Mass Register Issue 1465, eff. 1/4/2022.Amended by Mass Register Issue 1521, eff. 5/10/2024.