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ACA: Exclude Federal Income Tax refunds and Earned Income Tax Credit payments; Count State Income Tax refunds included on State Income Tax returns. ABD and Family Medically Needy: Exclude State and Federal income tax refunds and Earned Income Tax Credit payments.

TIPS: Tips given to people working in personal service occupations are often a significant part of their income. Wages and salaries paid to such persons are often quite low because tips are expected to provide a large portion of their income. Tips may vary seasonally or by the quality and type of service rendered. Some occupations for which tips may constitute a substantial portion of earnings are: • Food Servers • Taxi drivers/Uber drivers • Bartenders • Delivery persons • Barbers, cosmetologists, and hair stylist • Massage therapist • Caddies • Entertainers who play in restaurants, bars or nightclubs Since the list is not all inclusive, income from tips is considered for anyone who is engaged in a service occupation. VENDOR PAYMENTS (AKA IN-KIND): See ‘Vendor Payments’ in Section CMA 501-1 Unearned Income for additional information. See ‘Bartering’ in Section CMA 503-1 Self-Employment Income for policy regarding in-kind services exchanged between two or more self-employment businesses. ACA: Exclude vendor payments/in-kind income unless it is taxable. Count taxable vendor/in-kind income. ACA Exception: Special rules apply to clergy; exclude income designated for housing that is included in their pay.

ABD: Count as vendor payments/in-kind income only those vendor payment/in-kind benefits received in the form of food or shelter or as something that can be used to get food or shelter (e.g. Walmart or other prepaid card that can be used to buy food).