Page 51
DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI INCOME SOURCES 07/19 CHAPTER I, PAGE 42
34. Honoraria Earned Income/Unearned Income An honorarium is an honorary or free gift, reward, or donation usually provided gratuitously for services rendered (e.g., guest speaker), for which no compensation can be collected by law. An honorarium may include a free gift of lodging, or payment of an individual's expenses. 34.1. Income Treatment Payment received for a service rendered is earned income and is subject to the earned and general income exclusions. Any other payment received in excess of the individual's expenses is unearned income. Note: Absent evidence to the contrary, assume that the amount of any honorarium received is in consideration of the actual services provided by the individual. 34.1.1. Possible Exclusions 34.1.1.1. Earned Income Possible exclusions that may be applied to earned income are the Spouse at Home Exclusion, the Child at Home Exclusion, the $20 General Income Exclusion, the Infrequent or Irregular Exclusion, the $65 and ½ Exclusion, the Impairment Related Work Expenses (IRWE), and the Blind Individuals (BWE) Work Expenses 34.1.1.2. Unearned Income Possible exclusions that may be applied to unearned income are the general income exclusions including the expenses of obtaining the income. 34.2. Verification Verify these payments by examining documents in the individual's possession which reflect: • The nature of the payment; • The amount;