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Chapter: 1800 Income Program: TCA 32 1820.0309 Income for Payment for Room and Board (TCA) Room and board payments, minus monthly expenses of $58 per boarder, are included as earned income.

An individual is considered to be providing room and board when prepared meals, shelter, utilities, and linens are given in return for a cash payment. 1820.0310 Corporations (TCA) Corporation income is treated differently for Temporary Cash Assistance Program.

Verification is required to establish that the individual has actually legally incorporated the 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.

An exception to the corporation verification requirement is the "S" corporation. An "S" corporation may be identified by the individual’s statement or income tax return.

For treatment of corporate assets, refer to Chapter 1600.

Income of a corporation should be treated as earned income from self-employment in accordance with Section 1820.0300. Regular verification procedures apply. Refer to passage 1820.0315. 1820.0315 Verification of Self-Employment Income (TCA) Self-employed individuals must verify earned income at application and review. 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. CLRC should explain how the income was determined. 1820.0400 WAGES RECEIVED FROM TRAINING PROGRAMS (TCA) When the individual participates in a work or on-the-job training program that involves work for payment, the payment is included as income, unless specifically excluded in the following passages. Training allowances from Vocational and Rehabilitative Programs recognized by a government agency are also included income, unless excludable as a reimbursement. 1820.0401 Workforce Investment Act (TCA) The following sections describe exceptions to general Workforce Investment Act (WIA) income policy that applies to TCA. 1820.0404 WIA Income for Adults (TCA) All earned income received or anticipated to be received directly from an employer through participation in the WIA Program is included and is subject to the appropriate earned income