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DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI RESOURCE ELIGIBILITY 11/18 CHAPTER E PAGE 51

26. Child Tax Credits (CTC) The child tax credit is a special refundable Federal tax credit that is available to certain low income taxpayers with earned income. They must be parents, step-parents, grandparents or foster parents with a dependent child. This child tax credit may provide a refund to individuals even if they do not owe any tax. 26.1. Exclusion Any unspent Federal tax refund from a CTC is excluded from resources for the 9 calendar months following the month the refund or payment is received. Retained funds must be identifiable in order to be excluded. See Commingled Funds Chapter E - 26 if funds excluded under this provision are commingled with other funds. 26.2. Interest Interest earned on unspent CTC funds is not excluded from income and resources. 26.3. Verification If an individual alleges that his or her resources include unspent CTC refunds or payments: • Use the individual's Federal income tax return or other documents in the individual's possession to verify the source, date(s), and amount(s) of such refund(s) or payment(s); and • Obtain a statement as to the date(s) and amount(s) of any account deposits corresponding to the EITC and/or CTC refunds or payments.

27. Commingled Funds 27.1. Non-Burial Related Excluded Funds Otherwise excludable funds must be identifiable in order to be excluded. Identifiability does not require that excluded funds be kept physically apart from other funds (e.g., in a separate bank account) but enough information must be presented to clearly identify which portion of the funds are from an excludable source.