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Title 7: SNAP Page 32 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Types of Income Revised September 27, 2024 Trust Income Trust Income (Cont.) If the trust is accessible to the household and therefore counted as a resource, exclude as income any money withdrawn from the trust. See 7-D, Excluded Resources: Trust Funds to determine if a trust is accessible.

Count interest as unearned income when the trust providing the income is inaccessible to the household. If the household has the option of either receiving dividends as income or reinvesting them in the trust, count them as unearned income in the month they are received or could have been received. Unemployment Insurance Benefits (Unearned or Excluded) 7 CFR 273.9(b)(2) Count unemployment insurance benefits (also called job insurance benefits) as unearned income. Do not exclude the amount of taxes being withheld. Exclude retroactive unemployment insurance payments as a nonrecurring lump sum. See Lump Sum (Nonrecurring). Exclude unemployment insurance benefits withheld to repay a prior overpayment. See Recoupment. Vacation Pay (Earned, Unearned, or Excluded) 7 CFR 273.9(b)(1), 273.8(c) Count vacation pay as earned income if it is received before employment ends. Exclude vacation pay as a nonrecurring lump sum when it is received in one lump sum after employment ends. Count vacation pay as unearned income when received after employment ends but paid out in more than one payment. Vendor Payments (Excluded) 7 CFR 273.9 (c)(l), 273.11(d) Exclude the following vendor payments:  Payments made by a person outside the household or by an organization to a third party for a household’s expense.  Payments made by boarders to a third party for a household’s shelter expense.

 Vendor payments converted to a direct cash payment when approved by a federally authorized demonstration project.

 Rent or mortgage payments made to the landlord or lender by the Department of Housing and Urban Development (HUD) or by state or local housing authorities.

 Payments by a government agency to a child care facility to provide day care for a household member.