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Families and Children Manual Policy Manual Number: 010.020 Section: Financial Eligibility Chapter: Countable and Excluded Income

September 1, 2026 Division of Tenncare 2 3. When set aside for the individual’s use. Deferred wage payment occurs when wages are paid at a time later than they normally would have been paid. If wage payments are deferred due to circumstances beyond the employee’s control, consider the payment earned income when it is actually available to him. If payments are deferred at the employee’s request, determine when the wages would normally have been paid and consider them earned income for that period. ii. Bonus Countable. A bonus is a one-time payment that an individual receives in addition to her normal job wage or salary. iii. Commission Countable. Income received by an individual for services performed. Commission income is often paid based on a percentage of a sale or a fixed amount per sale. iv. Contractual Countable. Income paid to an individual based on a contractual agreement. To calculate contractual income, average the full amount of income paid on a contractual basis over the number of months the contract covers. v. Tips Countable. Money and goods received for services performed by food servers, baggage handlers, hairdressers, and others. Tips go beyond the stated amount of the bill and are given voluntarily. All tip income is countable, even if it is not reported to the employer. vi. Differential Countable. Payment made to an individual by an employer for a period during which he is performing service in the uniformed services while on active duty for a period of more than 30 days. Payment represents all or a portion of the wages the individual would have received if he was performing services for the employer. vii. Older Americans Act Countable. Title V of the Older Americans Act of 1965 provides part-time jobs for unemployed low-income people aged 55 and older who have poor employment prospects. This income type includes wages and salaries paid to individuals as a result of their participation in a program funded under Title V of the Older Americans Act of 1965 as earned income.