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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 8 2. Income Received Annually or Infrequently
If farming or fishing income is received on an annual or infrequent basis, prorate the annual amount with anticipated changes over 12 months and count the monthly income as earned income.
iv. Verification If verification is required for farming or fishing income, request at least one of the following documents: a. A copy of an agreement executed by the owner and the individual working the farm (the individual could be either the owner or the tenant); b. A copy of the most recent profit or loss statement; or c. A copy of the previous year’s federal income tax return. e. Social Security Benefits Income received from Social Security disability, retirement or survivor’s benefits each month is countable for individuals required to file taxes. Social Security is also countable for individuals when income other than Social Security is over the tax filing threshold. The individual must provide the amount of benefit prior to any deductions, such as Medicare premiums, income tax withholding, overpayments, child support or alimony. Countable Social Security income types include: i. Social Security Disability Benefit (SSDI); and ii. Social Security Survivor or Retirement. Note: This is not Supplemental Security Income (SSI). SSI is not countable income. Income received from Social Security each month is not counted for tax dependents who are not required to file taxes. Social Security income is also not counted for children included in a natural or biological, adopted or stepparent’s household when the child’s income other than Social Security is under the tax filing threshold. f. Railroad Retirement Railroad Retirement Board benefits are paid in lieu of Social Security Retirement, Auxiliary or Disability to an individual based on earnings in the railroad industry. Railroad retirement benefits are countable unearned income in the month of receipt.