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Chapter: 1800 Income Program: FS 10 3. current reimbursement amounts used in the Child and Adult Care Food Program for breakfast, lunch and/or dinner can be found at https://www.fns.usda.gov/cacfp/reimbursement-rates. 1810.0310 Corporations (FS) Verification is required to establish that the individual has actually legally incorporated a business. The business should be registered clearly in the name of the corporation. Acceptable forms of verification include the articles of incorporation and income tax returns.

Income of a corporation, including a closely held corporation (with one or only a few shareholders), is not counted unless the income is distributed to the individual. Distributions include salaries or corporate checks which are made out for cash or for SFU expenses. These distributions are considered earned income to the SFU.

An exception to this policy is an "S" corporation. "S" corporations are a subset of closely held corporations and the income is generally reported to the Internal Revenue Service together with the SFU's other income. The income of an "S" corporation is treated as self-employment income and annualized. An “S” corporation may be identified by the individual’s statement or income tax return. 1810.0315 Verification of Self-Employment Income (FS) Self-employed individuals must verify earned income at application and recertification. In addition, these individuals must make all business records available to the eligibility specialist. Examples of business records include documentation on:

1. income tax records necessary to determine gross income and deductible expenses, 2. purchases, 3. sales, 4. salaries, 5. capital improvements, 6. utility, transportation, and other operating costs, and 7. work calendars for tips and recording pay as received.

If the individual claims to have no business records, or that the records are inaccurate, discuss with the individual their most recent representative income. The eligibility specialist should then use the best information available and record this in CLRC. 1810.0400 WAGES RECEIVED FROM TRAINING PROGRAMS (FS) When the individual participates in a work or on-the-job training program that involves work for payment, the payment is included as income. Training allowances from Vocational and Rehabilitative Programs recognized by a government agency are also included income, unless excludable as a reimbursement. For example, Regional Workforce Board or Workforce Investment Act (WIA) Program payments or allowances are included income unless provided as a reimbursement or otherwise identified as excluded income (see passages 1810.0402 and 1810.0403). 1810.0402 WIA Income (FS) Payments received by an individual participating in an on-the-job training program are considered as earned income. For the purpose of this provision, the earnings include monies paid by WIA and monies paid by the employer (if the on the job training participant is under 19 and under parental control of another assistance group member, the WIA income of that individual is excluded).