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PY26 WHEAP Manual

Revised: August 2025 received monthly, count the monthly income for the test period. If received quarterly or annually, annualize the income and divide by 12 to calculate the monthly income amount for the test period. d. Pension, Annuities, and Deferred Compensation payments are scheduled and paid on a regular basis. For pension or annuities paid on a monthly basis, enter the monthly gross benefit. For those paid on a quarterly and/or other basis, enter the average monthly amount. Often 1099 forms can be used for verification. Payments reported to be “rollover” on taxes are ignored but HE+ System Notes shall include how it was verified. e. Payments from trust funds that make regular payments to the beneficiary are counted as income. Trust fund income will be reported on K-1 and Schedule E Part III. Monthly verification is acceptable. f. Military retiree, survivor, or beneficiary compensation, and Veterans Affairs (VA) Disability Compensation should be recorded as Veterans benefits. g. For withdrawals: i. If the account owner is 73 or older or is younger than 73 but has inherited an IRA from someone who was older than 73, count all withdrawals from the account as income. Withdrawals are annualized by calculating all withdrawals within the year and dividing by 12 to arrive at a monthly income amount. ii. If the account owner is under 73 years of age and has not inherited an IRA from someone who was older than 73, count as income all withdrawals from an account that are regular payments. Withdrawals that are not regular and not required may be a reduction of assets and not included as income for an account holder under the age of 73.

3.3.3 Child Support 1. Received in the Household a. Count all child support payments received, regardless of source i. Count the actual money received even if it exceeds any court-ordered amount or comes from other programs or parties than the non-custodial parent. Exception: See lump sum payment. ii. Count the child support payments as income even if the child is not actually living in the house at the time of the application. iii. Regular, recurring payments received that are for the purpose of paying down arrears are counted as income. b. If a lump sum payment is made for arrears, including tax intercept income, only count the amount of the payment that applies to the test period. 2. Payments made by the Household a. Court ordered child support payments paid by a household member/applicant are deducted from total household income.

Regular recurring payments paid to pay down arrears are deducted from income.