Page 3

4. Income a “silent” (i.e., non-participating) partner receives. RESOURCES: ACA: Resources are not considered for any ACA program. ABD and Family Medically Needy: See ‘Self-Employment Resources’ in CMA 402-1 Countable and Excluded Resources. PATRONAGE DIVIDENDS: Count patronage dividends as part of the self-employment income when paid to a self-employment business, even if paid in stock. AGRICULTURAL STABILIZATION & CONSERVATION SERVICES (ASCS): Count cash payments as earned self-employment income. These include, but are not limited to: Commodity Credit Corporation, acreage reduction and conservation payment and other one-time or installment payment made to farmers for crop or other losses unrelated to a presidentially declared disaster. Exclude payments due to a presidentially declared disaster as income under the Disaster Relief Act. CANCELED DEBT: Use canceled debt when determining net self-employment earnings, if reported on tax forms. CAPITAL GAINS & LOSSES: ACA: Count capital gains and subtract capital losses when determining MAGI income. ABD and Family Medically Needy: Exclude capital gains and losses from the sale of self-employment property. BARTERING: Exchanging one service for another (such as storage space for appliance repair) between two self- employed businesses is called bartering. The bartered goods or services must be evaluated to determine if the value received is countable income. Food and/or shelter provided by a self- employment business (including a farm) may be considered earned or unearned vendor/in-kind benefits. Valuing vendor/in-kind benefits: ABD: See ‘Vendor Payments’ in CMA 501-1 Unearned Income Family Medically Needy: If verification is not provided, use the Family Net Monthly Income (NMI) standard for a household of one as the shelter value, and the SNAP Thrifty Food Plan for the appropriate household size for any food provided. See ‘Vendor Payment’ in Sections CMA 501-1 Unearned Income and CMA 502-1 Earned Income for additional information. INCOME EXCLUSIONS: