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exempt. If there is a reason to question some or all of the information provided on the form, workers may seek additional verification. This page last updated in Release Number: 25-04 Release Date: 12/10/2025 Effective Date: 12/10/2025 16.5 Other Income Other income is any payment that a member receives from sources other than employment that are counted as taxable income. Count the gross payment in the person’s income total. 1. Unemployment Compensation Count unemployment compensation income, including the amount of unemployment compensation that is intercepted to collect child support. See SECTION 16.5 OTHER INCOME, #23 CERTAIN PAYMENT TYPES RELATED TO THE COVID-19 PANDEMIC for countable types of pandemic-related unemployment compensation benefits and SECTION 16.2 INCOME TYPES NOT COUNTED, #50 CERTAIN PAYMENT TYPES RELATED TO THE COVID-19 PANDEMIC for types of pandemic-related benefits that are not counted. 2. Alimony/Spousal Support Not all alimony/spousal support is countable income. Do not count alimony/spousal support if it meets one of the following criteria: • The payment was received under a separation or divorce agreement finalized on or before December 31, 2018, that designates the payments as non-taxable. • The payment was received under a separation or divorce agreement finalized on or after January 1, 2019. • The payment was received under a separation or divorce agreement finalized on or before December 31, 2018, but modified on or after January 1, 2019, and provides that Section 11051 of Pub. L. 115-97 applies to the modification which makes the alimony/spousal support non- taxable. 3. Family Support Family support combines child support and alimony/spousal support. If a household is receiving family support, prorate among the individuals covered by the court order. The amount of the payment allocated to the child(ren) is considered child support and is disregarded. The amount of the payment allocated to the adult(s) is considered alimony/spousal support. To determine whether alimony/spousal support is counted as income, see SECTION 16.5 OTHER INCOME, #2 ALIMONY/SPOUSAL SUPPORT. 4. Social Security Benefits Although a portion of Social Security benefits are usually not taxable, they all must be counted as unearned income. Count Social Security benefits as unearned income in the month received. The following is a list of some of the codes that should be used in coding Social Security income types: • SSDC - Social Security Disabled Child • SSDI - Social Security Disability/Wage Earner • SSDW - Social Security Disability/Wife • SSRE - Social Security Retirement