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West Virginia Income Maintenance Manual Chapter 4

West Virginia Income Maintenance Manual Page 117 Chapter 4 Income

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 pay stubs and reported to the IRS. The client provides the following note from the employer:

There is no third-party, independent verification available for the amount of Mrs. Pine’s tips; however, she does state that she receives tips, so income from the tips cannot be disregarded. The only way to verify the amount of tips is to accept her statement as to the amount. There is no other source of verification available, so the Worker must accept her statement. The Worker must record that the employer confirmed the tips shown on the paystubs do not necessarily reflect the amount she actually receives, that this is the best information that can be provided to verify the situation and that the client’s statement is accepted as verification. 4.5.2 INCOME DISREGARDS AND DEDUCTIONS The following disregards and deductions are applied to income. 4.5.2.A Earned Income The client must report new employment within 10 days of the date an AG member or disqualified person begins the employment unless there is good cause for not reporting. The earned income disregards and deductions are not applied to any month’s income for which earnings were not reported. These same disregards and deductions are not applied to any 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, Lily Rose