Page 15

countable for Community Medicaid and several of the IHCC groups subject to the SSI methodology. In general, countable earned income includes, but is not limited to, the following with the exceptions noted: a. Employee income. When derived from: (1) Commissions (2) Severance pay, based on accrued leave time (3) Tips (4) Vacation donation compensation (5) Wages (6) Any other forms of payment provided in exchange for work performed such as payment for babysitting, housekeeping, shoveling and so forth unless irregular or infrequent. b. Irregular or infrequent income. Earned lump sum, non-gift, or income from an employer, trade or business above the first (1st) thirty dollars ($30.00) received in a calendar quarter. c. Net earnings from self-employment. This includes gross income minus all expenses the Internal Revenue Service (IRS) allows as a self-employment expense calculated on a taxable year basis. d. Net rental income. The gross rental income minus verified rental and repair expenses, when the person spends an average of ten (10) hours or more per week maintaining or managing the property. Rental deposits are not income while subject to return to the tenant. Rental deposits used to pay rental expenses become income at the point of use. Verified expenses for providing a room or food or both to a roomer or boarder are subtracted from rental income. e. In-kind. Earned in-kind income is a non-cash payment a person receives in place of wages or money from self-employment. In-kind earned income can be for food or shelter, such as free rent in exchange for apartment maintenance or items that could be sold or converted to obtain food or shelter. The current market value of earned in-kind income is countable, unless the exclusions in § 3.4.7 of this Part apply. f. Other income. Income received in exchange for work or service, such as jury duty pay, picket duty pay, blood and blood plasma sales and royalties and honoraria.