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Aged, Blind and Disabled Manual Section: Financial Eligibility Requirements

Policy Manual Number: 110.025 Chapter: ABD Earned Income

November 01, 2021 Division of TennCare 2 Domestic Volunteer Act Excluded.

Payments to volunteers from the following programs are excluded:

• Title II Retired Senior Volunteer Program; • Foster Grandparent Program; and • Title III Service Corps of Retired Executives, Senior Companion Program and Active Corps of Executives.

Earned Income Tax Credit (EITC) Excluded.

Earned income tax credit payments received as advance payments or as refunds are excluded.

Farming/Fishing Farming or fishing income may be considered self-employment income.

1. Farming Income

Countable. An individual is in the business of farming if she cultivates, operates or manages a farm for profit, either as owner or tenant. A farm can include livestock, dairy, poultry, fish or fruit. It can also include plantations, ranches, ranges and orchards.

2. Fishing Income

Countable. Fishing income includes amounts an individual receives from catching, taking, harvesting, cultivating or farming fish, shellfish, crustacean, sponges, seaweeds or other aquatic forms of animal or vegetable life, as well as money from patronage dividends and fuel tax credits and refunds.

3. Counting Farming or Fishing Income

a. Income Received on a Regular Business

If an individual has a federal tax return available to verify the earnings from last year and the business model remains the same, prorate the reported annual profit over 12 months. Count the result as earned income, taking into account any changes for the prorated period.

If the individual does not have a federal tax return available from the previous year, determine the monthly income received and any expenses the applicant has paid or expects to pay in that month.

b. Income Received Annually or Infrequently

If farming or fishing income is received on an annual or infrequent basis, prorate the annual amount with anticipated