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ESA SNAP Policy Manual 298 INCOME TYPE TANF, GC AND RCA SNAP NON-MAGI MEDICAL AND IDA MAGI—MEDICAID for shared costs counted as income. household for its share of housing costs that will be paid to the landlord or utility companies.  Only allow the portion paid by the household for its share of housing costs for the excess shelter expense deduction. Retirement income and pensions  Exclude any portion that is diverted to an ex-spouse as a requirement under a divorce decree or settlement.  Count all other retirement payments as unearned income. Taxable/unearned

Self-employment income  Count the total proceeds of self-employment minus allowable expenses of producing the income as earned income to the household.  If the allowable expenses are more than the total proceeds, the amount of the loss does not reduce the other income of the household. Earned:  Count gross business income less all business operating costs of self-employment as earned income. Taxable/earned:  Count gross business income less all business operating costs of self- employment as earned income. Senior community service employment Excluded under Title V of the Older Americans Act of 1965 Excluded under Title V of the Older Americans Act of 1965 Excluded under Title V of the Older Americans Act of 1965 Nontaxable/excluded Social Security Benefits Old-Age, Survivors, and Disability Insurance (OASDI, SSDI) Unearned Unearned:  If SSA deducts Medicare premiums from these benefits, allow this expense for the excess medical expense deduction. Unearned Taxable (conditional):  Exclude the RSDI income of a MAGI tax dependent or child’s RSDI if their other countable income plus 50 percent of their OASDI is $25,000 or less.  It the calculation above is more than $25,000, use IRS worksheets to determine if the income is taxable/counted. Return