Utah Admin. Code 986-200-236

Current through Bulletin 2024-23, December 1, 2024
Section R986-200-236 - Earned Income
(1) All earned income is counted when it is received even if it is an advance on wages, salaries or commissions.
(2) Countable earned income includes:
(a) wages, except Americorps*Vista living allowances are not counted;
(b) salaries;
(c) commissions;
(d) tips;
(e) sick pay which is paid by the employer;
(f) temporary disability insurance or temporary workers' compensation payments which are employer funded and made to an individual who remains employed during recuperation from a temporary illness or injury pending the employee's return to the job;
(g) rental income only if managerial duties are performed by the owner to receive the income. The number of hours spent performing those duties is not a factor. If the property is managed by someone other than the individual, the income is counted as unearned income;
(h) net income from self-employment less allowable expenses, including income over a period of time for which settlement is made at one given time. The periodic payment is annualized prospectively. Examples include the sale of farm crops, livestock, and poultry. A client may deduct actual, allowable expenses, or may opt to deduct 40% of the gross income from self-employment to determine net income;
(i) training incentive payments and work allowances; and
(j) earned income of dependent children, unless the child is participating in required employment or training activities.
(3) Income that is not counted as earned income:
(a) income for an SSI recipient;
(b) reimbursements from an employer for any bona fide work expense;
(c) allowances from an employer for travel and training if the allowance is directly related to the travel or training and identifiable and separate from other countable income; or
(d) Earned Income Tax Credit (EITC) payments.

Utah Admin. Code R986-200-236

Amended by Utah State Bulletin Number 2018-18, effective 8/31/2018