Page 10
Title 7: SNAP Page 5 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Types of Income Revised September 27, 2024 Cafeteria or Flexible Benefit Plans Cafeteria or Flexible Benefit Plans (Cont.) Count as earned income the employee’s gross wages, including any amount withheld for these plans, even if the employee loses any money left over at the end of the year. Count as earned income any cash an employee receives of the employer’s money because the employee did not use all of the money for benefits covered by the plan.
Exclude income when there is no way to predict the month it will be received. If you can predict the month income will be received but the amount is uncertain, count only the amount that is certain. Cash Donations (Excluded or Unearned) 7 CFR 273.9(c)(12) Exclude cash donations based on need when the household gets them from one or more private, nonprofit, charitable organizations. Do not exclude more than $300 per federal fiscal quarter. Count any amount over the $300 limit as unearned income. The federal fiscal quarters are:
January 1 through March 31 April 1 through June 30 July 1 through September 30 October 1 through December 31
Exclude income when there is no way to predict the month it will be received. If you can predict the month income will be received but the amount is uncertain, count only the amount that is certain.
Mr. A received $100 cash in June and $300 cash in July from the Salvation Army. Because the donations occurred in different federal fiscal quarters, both donations are excluded as income.
Mr. B received $400 cash in July from the Red Cross. Because the entire amount was donated in the same quarter, $300 is excluded and $100 is counted as unearned income. Child’s Earnings (Excluded) 7 CFR 273.9(c)(7), 273.10(e)(2)(i)(E) Exclude the earned income of any member of the household aged 17 or younger who is a student attending elementary or high school, home schooling or a GED program recognized, operated, or supervised by the state or local school district.