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Title 7: SNAP Page 22 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Types of Income Revised September 27, 2024 Lump Sum (Nonrecurring) Lump Sum (Nonrecurring) (Excluded) 7 CFR 273.9(c)(8) FPM 90-16 DPL 92-05 Att. 8 DPL 90-03 Att. 7 DPL 88-04 Exclude nonrecurring lump-sum payments, including but not limited to, payments received as a one-time payment for:  Income tax refunds, rebates, or credits.  Retroactive lump sums for the past one month or more, such as social security, SSI, public assistance, railroad retirement, unemployment benefits, or other payments. EXCEPTION: SSI retroactive benefits may be paid out in more than one payment. Each retroactive payment is considered to be a nonrecurring lump sum and is excluded as income.

 The annual VA disability pension adjustment.

 Insurance settlements.

 Refunds of security deposits on rental property or utilities, including:

• A HUD rental refund.

• Money received through the Iowa Disabled and Senior Citizen Property Tax Credit and Rent Reimbursement Program.

 Income received in a lump sum from the sale of a household’s countable or exempt resources (such as the household’s homestead, personal effects, household goods, or an automobile) that are not sold as part of a self-employment business.

 A withdrawal of all of the money from an excluded pension or retirement account.

 Funds released from a HUD Self-Sufficiency escrow account.

 Retroactive pay raise of an employee whether employed or not at the time of receipt.

 A bonus received after employment has terminated.

NOTE: Child support and wages paid for prior periods of time are not normally excluded as a lump sum.

Count the excluded payments as resources unless they are specifically excluded from consideration as a resource by federal law. (See 7-D, Excluded Resources for a list of federal resource exclusions.)