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West Virginia Income Maintenance Manual Chapter 4

West Virginia Income Maintenance Manual Page 63 Chapter 4 Income

Because Parent C pays the same arrearage amount regularly, $50 a month is counted. The Worker records the details about the payments and dates received from each parent. He also records how the payments were verified, whether or not any income was counted from each parent, and, if counted, how the amount was determined. Example 9: A waitress, Mrs. Pine, applies on December 7. She is paid twice a month and provides pay stubs with the following information:

Mrs. Pine provides the following additional information: She earns $9 per hour. She does get some tips, but rarely the amount shown on her paystubs. She says the employer determines the amount shown as tips by some formula that she does not understand because he is required by the Internal Revenue Service (IRS) to report them. She does not have to share her tips with any other employee, and they do not share tips with her. She says that during a “good” week, she makes about $20 in tips. The employer never sees her tips, she does not report the amount to him, and is not required to do so. The Worker pends the case for verification of the way the employer determines the amount of tips shown on her paystubs and reported to the IRS. The client provides the following note from the employer:

Date Number of Hours Wages Tips September 15 35 hours $180.25 wages $88.00 tips September 30 60 hours $309.00 wages $130.00 tips October 15 32 hours $164.80 wages $83.00 tips October 30 35 hours $180.25 wages $88.00 tips November 15 12 hours $61.80 wages $32.00 tips November 30 35 hours $180.25 wages $88.00 tips To Whom It May Concern: Mrs. Pine works for me at the Dew Drop Inn as a waitress. I pay her $7.25 for every hour she works. She does make some in tips, but I don’t know how much. The IRS makes me figure her tips, so I do it according to how much food she sells. I don’t think she really gets that much. None of my waitresses do, but the IRS makes me do it. Very truly yours, Lilly Rose