Page 15

REV. JANUARY 9, 2017 NEBRASKA DEPARTMENT OF CCS PROGRAM MANUAL LETTER #10-2017 HEALTH AND HUMAN SERVICES 392 NAC 3-005.02B3

3-005.02B3 Special Procedures for Farming Self-Employment Income: If the costs of producing self-employment farm income exceed the gross farm income, the losses are offset against other countable income. To qualify for this offset, the person must receive or anticipate receiving annual gross proceeds of $1,000 or more from the farming enterprise.

3-005.03 Income Exclusions: When determining eligibility, the worker does not consider the following sources of income: 1. ADC grant; 2. Money received from participation in the Foster Grandparent Program authorized by the ACTION Program; 3. Money awarded by the Indian Claims Commission or the Court of Claims; 4. Alaska Native Claims Settlement Act payments (to the extent that these payments are exempt from taxation under section 21(a) of the Act); 5. Money received from the sale of property such as stocks, bonds, a house, or a car (unless the person was engaged in the business of selling the property in which case the net proceeds would be counted as income from self- employment); 6. Work study for an undergraduate student; 7. Withdrawals of bank deposits; 8. Tax refunds; 9. Earned Income Credits and Advanced Earned Income Credits; 10. Gifts; 11. Lump sum inheritances or insurance payments;