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6 TITLE 16 HEALTH AND SAFETY DELAWARE ADMINISTRATIVE CODE (h) Cash or other assistance received under a Federal statute because the President has declared a major disaster. (i) Payments made under the Netherlands' Act on Benefits for Victims of Persecution 1940-1945 (acronym WUV). (j) Income of Native Americans derived from tribal trust lands; and effective 1/1/94, up to $2,000 per year in payments derived from individual interests in Indian trust or restricted land. 9 DE Reg. 239 (8/1/05) 20200.3 What is Not Income Some items that an individual receives are not income because they do not meet the definition of income. An item received is not income if it is neither food, clothing, or shelter nor can be used to obtain food, clothing, or shelter. The following items are not income: (a) Certain assistance under medical or social service programs (b) Personal services (c) Room and board received during a medical confinement (d) Conversion or sale of a resource (e) Rebates and refunds of money an individual has already paid (f) Income tax refunds and Earned Income Tax Credit payments (g) Payments by credit life or credit disability insurance (h) Proceeds of a loan (i) Bills paid by a third party (j) Return of erroneous payments (k) Weatherization assistance (insulation, storm doors and windows, etc.) Replacement of income already received and counted as income in determining eligibility. (If income is lost, stolen, or destroyed and the claimant receives a replacement, e.g., for a stolen Title II check, the replacement is not income.) 20200.4 Gross Income Income from all sources after business expenses, where applicable, have been deducted and before any disregards, exemptions or deductions such as taxes, health insurance premiums such as Medicare, life insurance premiums, loan payments, garnishments, credit union, alimony, child support (including court ordered), union dues etc. have been applied. 20200.5 When Income is Counted Income is counted at the earliest of the following points: when it is received; or, when it is credited to an individual's account; or when it is set aside for his or her use. Income is determined monthly and counted in the month it is received. (20 CFR 416.1111 and 416.1123) Occasionally, a regular periodic payment is received in a month other than the month of normal receipt. As long as there is no intent to interrupt the regular payment schedule, consider the funds to be income in the normal month of receipt. For example, a check may be advance dated because the regular payment date falls on a weekend or holiday. 20200.6 Unearned Income Income which is paid because of a legal or moral obligation rather than for work activity performed. It is all income that is not earned income. This includes Social Security, Railroad Retirement, pensions, benefits, interest and other types of payments. Since different exclusions apply to earned income than to unearned income, it is important to recognize the difference between them. 20200.7 Earned Income Income which is received as a result of work activity. This includes gross wages, salaries, tips and commissions before taxes or other deductions such as pension fund, garnishment, or optional deductions such as insurance premiums or savings bonds or accounts. 20200.8 Infrequent or Irregular Income We can apply an exclusion to income which is received either infrequently or irregularly provided the total of such income does not exceed: $10 per month of earned income; and/or $20 per month of unearned income. Infrequent income is received no more than once in a calendar quarter from a single source. A single source of earned income is an employer, a trade, or a business. A single source of unearned income is an organization, an investment (a single financial account) or an individual. Irregular income is income that an individual could not reasonably expect to receive. This exclusion can apply to both earned and unearned income in the same month provided the total of each does not exceed the limits. This means it is possible to exclude as much as $30 per month under this provision. This exclusion is separate from the $20 general income exclusion described in Section 20240.1 "Budgeting Income for Eligibility