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West Virginia Income Maintenance Manual Chapter 4

West Virginia Income Maintenance Manual Page 49 Chapter 4 Income

o Dividends and Other Stock Gains o Earnings for Clergy o Employee Achievement Awards o Fringe Benefits o Gambling Income and Losses o Government Cost-of-Living Allowances (COLA) o Interest Income Reported on a 1099 o Most Cancelled Debts o National Guard Differential Wage Payments o Non-Qualified Deferred Compensation Plans o Prize Payments o Qualified Lottery and Gambling Winnings. See Section 4.7.5.F Exception. o Railroad Retirement Benefits o Railroad Sick Pay o Royalties o Severance Pay o Sick Pay o Stock Appreciation Rights Excluded Income Sources This list is not all inclusive, payments from any source must be evaluated. Please contact the BMS Policy Unit. • ABLE Account distributions that are used for qualified disability expenses • Adoption Assistance • American Indian/Alaska Native Specific Income Sources: o Distributions from Alaska Native Corporations and Settlement Trusts o Distributions from any property held in trust, subject to Federal restrictions, located within the most recent boundaries of a prior Federal reservation, or otherwise under the supervision of the Secretary of the Interior o Distributions and payments from rents, leases, rights of way, royalties, usage rights, or natural resource extraction and harvest from: ▪ Rights of ownership or possession in any lands described in paragraph (3)(b) of this section; or ▪ Federally protected rights regarding off-reservation hunting, fishing, gathering, or usage of natural resources. • AmeriCorps Living Expenses • Black Lung Benefits