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Title 7: SNAP Page 29 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Types of Income Revised September 27, 2024 Sick Pay Sick Pay (Earned, Unearned or Excluded) 7 CFR 273.9(b)(1) Count as earned income when the person gets it while employed. Count as unearned income when the person getting it is no longer considered an employee. Exclude the sick pay as a nonrecurring lump sum when paid in one payment and the person getting it is no longer considered an employee. See Lump Sum (Nonrecurring). When co-workers donate their sick leave time, count the payments the same as if they were the person’s own sick pay. Social Security Payments (Unearned or Excluded) 7 CFR 273.9(b)(2), 273.9 (c)(8) Count Social Security payments as unearned income. Do not exclude the amount of any Medicare premium that is being withheld. Do not exclude the amount of taxes being withheld. Amounts may be deducted from Social Security payments for child support arrearage payments. The gross and net Social Security payment amount on IEVS reports may not reflect the correct Social Security payments in these cases. See Deductions: Child Support Payment.

Exclude Social Security retroactive payments as a nonrecurring lump sum. See Lump Sum (Nonrecurring). State Supplementary Assistance (Unearned or Excluded) 7 CFR 273.9(b)(2) FPM 3-97-3 Count payments from State Supplementary Assistance as unearned income. Exclude State Supplementary Assistance payments made for in-home health-related care as a reimbursement. See Reimbursements. Exclude State Supplementary Assistance retroactive payments as a nonrecurring lump sum. See Lump Sum (Nonrecurring).

Exclude retroactive or underpayment State Supplementary Assistance payments that are direct deposited into a dedicated account when the recipient is under the age of 18 and must have a representative payee.