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ATTENDANT CARE PAYMENT: Count attendant care pay only to the person who earns it. NOTE: Exclude attendant care pay paid to the disabled/elderly household member receiving the care; it is considered a reimbursement. BONUS PAY: Count bonus pay that can be prospected in the month received. CHILDREN’S EARNED INCOME: ACA: Student status has no bearing on whether a child’s earned income is counted or excluded. A child and/or dependent’s income is countable if they are required to file a tax return based on the current tax year. A child’s earned income is countable if the gross income amount meets/exceeds the 2024 Tax Threshold limit of $14,600. Family Medically Needy: Exclude a dependent child’s earned income when the child is attending school (any attendance at school qualifies the child as a student). Count the earnings if the child is not attending school. ABD: Countable. If the child is a disabled student, refer to the following: Exclude a disabled student under age 22’s earnings of up to $2410 per month up to a maximum of $9730 per calendar year for 2026. CLERGY: Salary/wages received from the church are earned income and coded as wages. A housing allowance paid to the individual is excluded income. Any income received from conducting marriages, baptisms, funerals, etc. are considered self-employment. ACA/ABD/Family Medicaid: countable as wages and self-employment COMMISSION: Count commissions that can be prospected. Count commissions received less often than monthly over period intended to cover). NOTE: Commissions are earned by and obligated to the wage earner; bonuses are not (see ‘Bonus’ caption). CONTRACTUAL INCOME: Contractual income is income paid over a specific, set period. For all categories, except ABD-related, the income is averaged over the months covered by the contract, regardless of whether the employee chooses to spread their income evenly throughout the contract period or chooses payment only during the times actually worked.