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Title 5: Centrally Administered Programs Page 55 Iowa Department of Human Services Employees’ Manual Chapter E: Healthy and Well Kids in Iowa (hawk-i) Types of Income Revised August 20, 2010 Gambling Winnings

Gambling Winnings 441 IAC 86.2(2)“a”(1) Count recurring winnings from gambling (such as casino winnings) as unearned income. The winnings are not offset with any amount lost. (See Nonrecurring Lump-Sum Income for treatment of one-time winnings, such as lottery winnings.) Home Produce for Personal Consumption 441 IAC 86.2(2)“a”(1) and “b”(2) Exempt the value of home-produced garden products, orchards, domestic animals, etc., which are eaten by the household. When home produce is raised for sale or exchange, it is considered a business operation and is treated as self-employment income. Housing Supplements 441 IAC 86.2(2)“b”(27) Exempt housing supplements received as a result of an urban renewal or low-cost housing project from any governmental agency (federal, state or local).

Housing supplement payments or subsidies may be issued to help meet the costs of both shelter and utilities. Those payments are exempt as income regardless of whether they are paid to a vendor or directly to the client. The most common housing supplement payments are issued by Low- Rent Housing or HUD. Income of an Ineligible Child 441 IAC 86.2(2)“b”(16) Exempt all income of a child who the family chooses to not include in the determination of eligibility. See Voluntary Exclusion for more information. Income Tax Refunds 441 IAC 86.2(2)“b”(25) Exempt income tax refunds since they are considered a nonrecurring lump sum, and are exempt as income. Indian Funds Two types of income received by Native Americans have been identified. They are handled as follows: 441 IAC 86.2(2)“b”(10) Indian Tribe Judgment Funds are exempt as income when they have been or will be distributed to each member or held in trust for members of any Indian tribe.