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DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM 2/17 NON-SSI INCOME EXCLUSIONS CHAPTER H, PAGE 20 Note: There is no need to relate a specific expense to a particular source of earnings. 12.3. Work Expenses of a Couple If both members of a couple are eligible and both work, deduct from the couple's earned income each individual's work expenses to the extent that they do not exceed that individual's earnings. Do not deduct excess work expenses of one member of the couple from the earned income of his or her spouse. 12.4. Allocation of Work Expenses Generally, IRWE is deducted in the month paid. However, in certain circumstances, as discussed below, the individual is given a choice as to when the expenses will be deducted. Document the file to support the allocation of work expenses. 12.4.1. Expenses Paid While Working 12.4.1.1. 12.4.1.2. Expenses Paid Prior to Receipt of Income Begin deducting the amount paid in the first month income is received. Continue the deductions in subsequent months until the full amount of the expenses has been deducted. Monthly Recurring Expenses  No down payment involved Deduct the amount of a monthly recurring work expense in the month in which the expense is paid.  Down payment involved o Have the individual decide whether the down payment is to be deducted in the month paid; or prorated over a consecutive 12-month period. • If the full down payment is to be deducted in the month paid, deduct it when paid. • If the down payment is being prorated, deduct 1/12 of it each month for 12 months beginning with the month in which it was paid.