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Title 8: Medicaid Page 46 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Non-MAGI-Related In-Kind Income Revised April 11, 2025 In-Kind Earned Income Non-MAGI-Related In-Kind Income Legal reference: 20 CFR 416.1102 In-kind income is not cash, but is food or shelter, or the receipt of something that can be sold or converted to obtain food, or shelter. EXCEPTION: Food is not included in the calculations of in-kind support and maintenance (ISM), which is a type of unearned income that we have special rules for valuing. If the noncash item is given to the person by that person’s spouse, minor child, or parent (if the recipient is a minor child), do not consider it in-kind income to the person. The three types of in-kind income are:  In-Kind Earned Income.  In-Kind Unearned Income Other Than Food or Shelter.  In-Kind Support and Maintenance (Unearned Income Received In the Form of Shelter). In-Kind Earned Income Legal reference: 20 CFR 416.1110-416.1111 In-kind earned income is a noncash payment a person receives in place of wages or money from self-employment. In-kind earned income can be food or shelter, or noncash items that could be sold or converted to obtain food or shelter. An SSI recipient’s in-kind earned income is reflected on the SDX in the same way as cash earned income. Count the full market value of in-kind earned income in the same way as earned income received as cash. If the person is in a coverage group where the $65 or $65 and one-half work expense deductions apply for earned income, apply the deduction to the in-kind earned income as well. Exception: If an in-kind item that is not in the form of food or shelter will be partially or totally excluded as a resource in the month after the month it is received, do not count it as income.