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for 18 months, the income is prorated over 18 months no matter the number of installments made in paying the income. The income is prorated even if one of the following is true: • There are predetermined vacation periods • They will only be paid during work periods • They will be paid only at the end of the work period, season, semester, or school year 2. Income In-Kind Count in-kind benefits as earned income if they are all of the following: • Regular • Predictable • Received in return for a service or product Do not count the following: • Meals and lodging for armed services members • In-kind services that do not meet all three of the above criteria In-kind room and board for employees may be considered not countable income in situations where it is provided as a convenience to the employer and when it is provided on the employer’s premises. Do not include the value of room or board if the following conditions are met: • Board. All of the following must be met: ◦ The meals are furnished on the business premises of the employer. ◦ The meals are furnished for the convenience of the employer. • Room. All of the following must be met: ◦ The lodging is furnished on the business premises of the employer. ◦ The lodging is furnished for the convenience of the employer. ◦ The lodging is a condition of your employment. The employee must accept the lodging in order to be able to properly perform the job duties. Example 1 Alicia is working as a resident assistant at the college she attends. In exchange for working, she receives lodging in a residence hall and a meal plan at the college during the semesters she works. The college requires her to live in the residence hall and use the meal plan as part of her job as a resident assistant. Do not count Alicia’s room and board as in-kind income. To determine the value of in-kind benefits, use the prevailing wage (but not less than the minimum wage) in the community for the type of work the person does to earn the benefits. 3. Wage Advances Count advances on wages as earned income in the month received. 4. Severance Pay Count severance pay as earned income in the month of receipt. Count severance pay that has been deferred at the employee’s request or through a mutual agreement with their employer as earned income when they would have received the amount had it not been deferred. 5. Workers' Compensation