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PY26 WHEAP Manual

Revised: August 2025 MCI Acronym for Master Customer Index (used for SSN verification).

minimum application – See application

minimum benefit For administrative reasons, benefit calculations for amounts under $30 are not issued a payment. Minimum benefit payment must equal $30 or greater for the regular or crisis benefits to be issued. When the regular benefit calculation is under the minimum benefit amount, the HE+ System will generate a denial notice stating that “Your heating benefit does not meet the minimum benefit (effective FFY2013 $30 minimum). Benefit checks are not issued for amounts below the minimum.” An applicant is eligible for funding under that associated benefit (heat or PB) if the agency wishes to issue crisis for that fuel type.

minor head-of-household A minor (under age 18) who has Head-of-Household filing status for tax purposes. See also applicant for relevancy to WHEAP.

mobile home A manufactured home designed to be towed to a permanent residential site as a single unit or in sections and is equipped and used, or intended to be used, primarily as a year-round dwelling, with walls of rigid un-collapsible construction.

A mobile home continues to be classified as a mobile home even when additions have been made to the structure.

NG or NA Acronym for natural gas.

naturalized U.S. citizen Naturalization is the process by which U.S. citizenship is granted to a foreign citizen or national after he or she fulfills the requirements established by Congress in the Immigration and Nationality Act (INA). Naturalized U.S. citizens can provide a Naturalization Certificate or U.S. passport as evidence.

net operating loss (NOL) Individuals can carry over business loss from a previous tax year if the total loss was more than what would reduce taxable income to zero in that prior tax year. The remaining loss balance not used in the initial year of loss can be applied to a future year to offset that year’s taxable income. This is a tax benefit policy – the NOL should not be considered as a genuine loss for the tax year – it is essentially a tax credit but entered on the Schedule 1’s income section.

non-citizen A non-citizen is a person who is not a citizen of the United States. Non-citizens may or may not be eligible for WHEAP benefits.