Page 5

FOOD AND NUTRITION SERVICES CERTIFICATION INCOME AND RESOURCES FNS 340 DEDUCTIONS Section 340 Change #02-2026 August 4, 2026 C. Lot rent for a mobile home or mortgage payment on land when the home is owned or rented; D. Home improvement/home equity loans, regardless of how the FNS unit uses the money; E. Real property taxes. Includes all taxes/assessments listed such as sewer, fire, school, trash, recycling, and state and local assessments; F. Insurance on the home (structure only) but not on furniture or personal belongings; 1. If the FNS unit resides in a mobile home, recreational vehicle, or automobile, taxes and insurance are allowable. For FNS purposes, a these are considered real property. 2. If the tax or insurance bill does not show amounts for personal property separate from amounts for the dwelling and land, allow the entire expense as a deduction. Document fully that these expenses cannot be identified separately. G. Condominium fees and homeowner’s association dues; H. Taxes and/or insurance expenses itemized as part of mortgage closing expenses when a FNS unit purchases a home; I. Costs of repairing a home that was substantially damaged or destroyed due to a natural disaster, such as a fire or flood, as long as the expenses will not be reimbursed; J. Shelter expenses for a home temporarily unoccupied by the FNS unit because of employment (such as, migrant employment) or training away from home, illness, or the abandonment of the home due to a natural disaster or casualty loss. 1. For an unoccupied home to be included in the shelter expenses, the FNS unit must intend to return to the home, such as migrants. 2. The current occupants of the home, if any, must not be claiming the shelter expenses for FNS purposes. 3. The home may not be leased or rented during the absence of the FNS unit. K. When the FNS unit resides in a group home, any expense for a room, which can be identified separately from other expenses, is allowed as a shelter expense. If only one payment is made for room and meals, allow as a shelter expense the amount of the payment that exceeds the maximum FNS benefit amount (also known as the Thrifty Food Plan) for the size of the FNS unit. L. Car payment and other fees associated with living in the car, if the car is used as primary residence.