SNAP and POWER Policy Manual – 900 – Extended menu

901 Countable/Available Income

SNAP - 7 CFR 273.9, .11 | ARW, Chapter 1, Sections 5 and 11 and applicable P.L.’s in Section 1000 |POWER - ARW, Chapter 1, Section 6

A. Determine the total income available, each source of income and whether the income is earned, unearned, exempt or nonexempt.

B. Consider income available the date it was posted (i.e. the date on the check or date posted on the interface).

C. Prorate or average income from self-employment, employment on a contractual basis, or income received intermittently on a quarterly, semi-annual or yearly basis over the period covered by the income unless not indicative of future months. (see Section 903)

D. Consider income as an asset when still available on the first of the month following the month received.

E. Consider the garnishment of income as voluntarily assigned to pay a debt and as countable income.

F. See Section 606 for treatment of income of a sponsor of an immigrant

G. Consider contributions by non-assistance unit members based on the contributors written statement. The only exception to this would be panhandling, where you would take the client statement on what the client thinks they are going to continue to make panhandling.

H. Use the following in determining income available to the assistance unit.

SNAP - 7 CFR 273.9 - .11

1. Income anticipated during the certification period shall be counted only in the month it is expected to be received, unless the income is averaged.

Example: A household usually gets paid once per month. However, in the month of January, the household receives two pay checks, one for the previous month and one for the current month, due to a holiday. The additional payment should be counted for the month it was expected to be received (December) and not when it was actually received (January). Likewise, if a payment is received early, such as if two payments are received in May for the months of May and June, then the additional payment should be counted for the month it was expected to be received (June), and not when it was actually received (May).

2. See Section 507 for treatment of all nonexempt income of disqualified, sanctioned or excluded assistance unit members.

3. Use the prior income from POWER or Tribal TANF when the income/benefit is being reduced/lost due to an IPV decision or failure to meet a program requirement (see Section 1101);

4. Use the net income from all other programs (i.e. SSDS, VA, UIB, Worker’s Comp, etc.) when the income/benefit is being reduced/lost to repay an overpayment with the same agency; or

5. Use the gross income from all other programs (i.e. SSDS, VA, UIB, Workers’ Comp, etc.) when the income/benefit is being reduced/lost to repay an overpayment from another agency.

POWER – ARW, Chapter 1, Section 6

6. Consider for family groups living together in the same household the income of:

a. A spouse is available to the other spouse;

b. A parent is available to a dependent child through age 18, or up to age 19 if expected to graduate, except when the minor is emancipated; c. A parent is available to a minor parent to age 18 and to the grandchild;

d. A stepparent is deemed to the assistance unit;

e. A caretaker relative when included in the POWER performance payment; and/or

f. A sponsor of an immigrant and the sponsor's spouse is 100% available to the immigrant unless the requirements in Section 606 are met.

7. See Section 507 for treatment of income for excluded or disqualified individuals.

8. Exempt the income of an ineligible immigrant sibling in determining the need of an otherwise eligible dependent.

I. Require POWER applicants/recipients to apply for and accept income for which they would be eligible if they applied, (i.e. SSI, RSDI, Unemployment Insurance, Workers' Compensation, veteran or disability benefits, child support, annuities, pensions, retirement), or POWER will be denied or terminated due to noncooperation.

1. Foster Care Maintenance Payments are excluded from this requirement. An assistance unit shall not be required to pursue Foster Care Maintenance Payments even if they potentially could be eligible.

SNAP - 7 CFR 273.8 - .11 | ARW, Chapter 1, Section 11 | POWER - ARW, Chapter 1, Section 6

J. Use the following chart to determine the type of income and how it is used in the calculation of the benefit. (See Section 1000 for information concerning exempt income under Public Laws.)

1. Enter unearned income on the Unearned Income screen;

2. Enter earned income on the Earned Income screen;

3. Enter self-employment on the Self-employment Income screen.

TYPE OF INCOME TREATMENT CODING PO SNAP Adoption/subsidized adoption assistance PO/SNAP: Count the subsidy as unearned income next to the adopted child. FS FS Alimony Do not exempt any portion. AL AL AmeriCorps (State Programs) child care allowance under the National & Community Service Trust Act (NCSTA) of 1993 PO: Exempt when used to meet child care expenses necessary for participation in a program under NCSTA. SNAP: Exempt GC GC AmeriCorps (State Programs) living allowance AmeriCorps Vista See Volunteer below. SNAP/PO: Exempt. GC GC Assistance from other programs, purpose covered by POWER Nonexempt. PO: Establish and recover an overpayment when a POWER payment and a foster care payment are made in the same month for a child who was placed in a foster home. OT OT Assistance from other programs, purpose not covered by POWER Exempt if paid as a vendor payment. PO: If a POWER payment and a foster care payment are made in the same month for a child who was placed into a foster home, the POWER payment shall be considered an overpayment and must be recovered. VP VP Cash gifts (see gifts) Cash donations based on need received from private non-profit charitable organizations See Asset Table for treatment. SNAP only: Exempt up to $300 per federal fiscal year quarter (Quarters are Oct-Dec.; Jan-March; April-June and July-Sept.) Child Support See Section 1205. See Section 722 for POWER. Do not exempt when child support is paid to client by a non-assistance unit member for an assistance unit member (except pass-through). PO/SNAP: Exempt when retained by the state. Document in narrative, leave out of EPICS. SNAP: Nonexempt when paid as a regular/ongoing arrearage/delinquent payment. Non court ordered child support shall be considered child support as long as the client states it is child support. Child support shall be coded next to the child it is intended for. Child Support Fees For SNAP only: If the fee is legally obligated to the household, the fee counts as unearned income. CH CH Child Support pass-through PO: Exempt; SNAP: Nonexempt GN GN College work study See Section 505 for SNAP. Exempt when paid for educational purposes only or Title IV of the Higher Education Act of 1965. Nonexempt when not earmarked for educational purposes or non Title IV of the Higher Education Act of 1965. Title IV = Federal WS (exempt) WR (nonexempt) WS (exempt) WR (nonexempt) Conservation Reserve Payment (CRP) SNAP: Nonexempt. FA FA Contract for deed PO: Nonexempt. Assure asset is within limit. SNAP: Nonexempt – Review for any allowable deductions (i.e. payment to mortgage company on contracted property). CD CD Contributions (Also see Donations, Gifts, Infrequent/Irregular Income and Lump Sums) Do not exempt contributions made to the assistance unit, including when an individual in the assistance unit is panhandling. GI GI Crime Victims Compensation PO: Exempt payments until the total amount paid is sufficient to fully compensate the individual for losses suffered as a result of the crime. SNAP: Exempt. GC GC Death benefits Exempt the one time only death benefit of $250 paid by SSA. GC GC Disability insurance (long-term / short-term) Nonexempt. OT OT Dividends Nonexempt. DI DI Domestic Partner Imputed Income PO/SNAP: This income is exempt for both POWER and SNAP and shall be subtracted from the total countable gross income before a best estimate is calculated. GC GC Donations PO: Non exempt. SNAP: Exempt cash donations based on need and received from one or more private non-profit charitable organizations not to exceed $300 per quarter. GR GR DVR Wages PO: Nonexempt SNAP: Nonexempt. VN VC Earned Income Tax Credit (EITC) PO/SNAP: Exempt. GC GC Educational income Also see Veterans Educational Assistance Program and College Work Study. Exempt when earmarked for educational purposes only. Nonexempt when not earmarked for educational purposes. (educational funding not earmarked for educational purposes should be coded in UNIE) EE (earmarked) EN (not earmarked) EE (earmarked) EN (not earmarked) Emergency Assistance Nonexempt. EA EA E&T job search reimbursement Exempt. ET ET Foster Care or Subsidized Guardianship payments PO: Exempt when the child for whom payments are being made is not part of the assistance unit. SNAP: Children and adults are treated as boarders: 1. Nonexempt unearned income when the individual is included as a member of the assistance unit. 2. Exempt unearned income when the individual is excluded from being a member of the assistance unit.> FC FC (nonexempt) GC (exempt) Garnished Wages There is no special consideration for garnished wages. Use gross income to determine best estimate. RE RE General Assistance (State, Local, or Tribal) Non exempt GA GA Gifts SNAP: Monetary gifts to the household such as money received as a birthday, anniversary, graduation, or Christmas presents are generally excluded. The exclusion is usually due to the inability to prospect the income or gift and is usually excluded as a nonrecurring lump sum or irregular/infrequent payment. Monetary gifts that can be prospected are countable and are not considered nonrecurring lump sums or irregular/infrequent payments. These should be considered a contribution. POWER: 1. Exempt monetary gifts not to exceed $50 per individual per quarter. 2. Do not exempt the amount which exceeds $50 per individual per quarter. (see contribution) CG EX CG EX Housing assistance through HUD and Rural Housing Service Exempt. Includes any payments and allowances made to provide energy assistance and one-time weatherization service. HD HD HUD escrow account (cash withdrawal) PO: Nonexempt. SNAP: Exempt. OT LS Individual Indian Monies (IIM) account non restricted WITHDRAWALS (also see See Section 1000) Countable income when receiving disbursements unless exempted by public law see CM section 1000. (Make sure to look at the last 12 months to annualize. Disbursements are based upon each trust and may or not be regular.) Disbursements are not lump sum payments as they are annual, or more often, recurring payments that are irregular. See CM 806 Treatment of Assets. OT OT Individual Indian Monies (IIM) account restricted (Anyone under age of 18 payments are restricted until the turn 18) WITHDRAWALS Exempt. See CM 806 Treatment of Assets. GC GC Indian judgment funds Exempt Indian judgment funds as specified in Section 1000. GC GC Indian per capita (not from gaming revenue) Exempt Indian per capita (as specified in Section 1000). Exempt only up to $2,000 per year per person. Over $2,000 per year per person is non-exempt PC (exempt) OT (nonexempt) PC (exempt) OT (nonexempt) Indian per capita from gaming revenue Non-exempt OT OT Infrequent or irregular income Exempt unearned income which is received too infrequently or irregularly to be reasonably anticipated. LS LS Inheritance (money) See Section 1205. Nonexempt. IH IH In-kind income/wages PO: Nonexempt: 1. Require the employer or purchaser of the service to make a written statement of the value of the in-kind wages based on what would have paid in cash or what the goods or services are worth or use the going rate in the community for the services, whichever is higher. 2. Use the POWER shelter qualified maximum payment level. SNAP: Exempt. IK IK Insurance settlement See Asset Table and Personal Injury Insurance payments. Interest Income Exempt. GC GC Joint bank account Nonexempt: Consider the money deposited during the month as unearned income to the client when not already used to determine eligibility for the same month. Exempt: Consider the money in the account on the first of the month following the month of deposit as an asset. OT (nonexempt) GC (exempt) OT (nonexempt) GC (exempt) Jury duty Nonexempt. GR OT Loan – bona fide Exempt when there is a written agreement to re-pay the money. PL PL Loan – non-bona fide Nonexempt. LM LM Loan – repayment (interest money received) PO/SNAP: Nonexempt - count only the interest portion received. OT OT Lump sum (See Asset Table and Section 1205) Exempt unearned income in the month received. LS LS Military Allotment Sent to client - Nonexempt. AM AM Military Combat Pay Exempt when additional pay results from deployment or service to a combat zone and is not pay received prior to deployment. GC GC Military Income Nonexempt. Count the Basic Allowance for Housing (BAH) and Basic Allowance for Subsistence (BAS) as earned income. RE RE Mineral lease income Nonexempt. ML ML National Guard Income Nonexempt. NG NG Panhandling See Contributions. GI GI Payments from Property Sold Nonexempt. PA PA Personal Injury Insurance payments See Section 1205. Nonexempt. GR OT POWER or Tribal TANF payments SNAP/POWER: Nonexempt. Do not use if it cannot be reasonably anticipated or if it was not received in the month in which it is intended to cover. **An individual can not receive Tribal TANF and POWER in the same month. POWER - AF Northern Arapaho TANF - AFTA Eastern Shoshone TANF - AFTS POWER - AF Northern Arapaho TANF - AFTA Eastern Shoshone TANF - AFTS Pre-Tax Employer Contribution(s) Non-Exempt If an annual benefit, average over the 12 months it is intended to cover. Include in best estimate and count as regular wages. RE RE Private energy assistance Exempt private energy assistance when vendor payment. GC VP Prizes/winnings/windfalls See Section 1205. Nonexempt. PR OT LS Property/rental income (working < 20 hrs/wk) See Section 903. Nonexempt unearned income. RE RE Railroad retirement or railroad unemployment Nonexempt. RR UB RR UB Reimbursement, rebate or refund Exempt when it is money the client already paid or the money does not represent a gain or benefit to the assistance unit. SNAP: Exempt reimbursements for a past or future expense which are job related (i.e. per diem, uniforms, transportation, out-of-pocket expenses for volunteers or medical and dependent care). RM RI RM RI Retroactive payments See Asset Table and Section 1205. PO: Exempt SSI. Do not exempt RSDI. Do not exempt other retroactive payments. SNAP: Exempt retroactive SSI, RSDI and other retroactive payments in the month of receipt. GR LS Reverse Annuity Mortgage Loan Program (RAM) SNAP: Exempt the monthly payment in the month of receipt. Note: This is considered a bona fide loan. PL PL Retirement/Pension Plans/Funds Nonexempt unearned income when funds are being with drawn from the account. PB PB Royalty income (royalties) Nonexempt, unearned income. SNAP: Royalty income is treated as unearned income. However, if there is an element of activity to produce that income, the costs to produce that income may be deducted. Since this is unearned income, the earned income deduction is not allowed. See Example 1. OT OT Sale of blood or plasma If the frequency and amount can be anticipated with reasonable certainty, it is nonexempt. If the frequency and amount is rare and erratic and can not be anticipated with reasonable certainty, it is exempt. Note: Use as self-employment income. OT OT Self-employment See Section 903. Severance pay Nonexempt. Consider earned income when paid with wages. Consider unearned income when paid after leaving job and not as part of wages. OT OT Social Security Benefits received through the Social Security Administration (SSA) to include: Disability, Auxiliary (Other), Retirement, Survivor and Widow/Widower Nonexempt. Note: Use appropriate subtype when coding. Subtypes are as follows: Disability - DS (SS DS) Other - OT ( SS OT) Retirement - RE (SS RE) Survivor - SU (SS SU) Widow/Widower - WI (SS WI) **Note: If the payee for the benefit is not in the household and not providing the benefit to the individual for which the benefits is intended, the appropriate code should be used in EPICS on UNIN with income of $0 in order for eligibility to be determined based on the NET income limit. SS SS Spousal support Nonexempt unless retained by the state. AL AL Stimulus payment (April 2020 CARES ACT) Exempt SP SP Supplemental Security Income (SSI) PO: Exempt. SNAP: Nonexempt. Disregard the fee of a qualified organization's to act as representative payee. The fee to be disregarded can not be greater than 10% of the client's monthly SSI income. (see example #2 below the table)*Wyoming Guardianship Corporation has been verified by the State to be a qualified organization and their fees can be deducted from SSI income. SI SI State Supplement due to SSI PO: Exempt. SNAP: Nonexempt. SH SH Strike benefits See Section 504. SNAP: Nonexempt ST ST Tax Returns aka Tax Refunds PO/SNAP: Tax refunds (returns) are exempt for 12 months from the date of receipt. GC GC Third-Party Beneficiary PO/SNAP: Exempt the money received and used for the care and maintenance of a third-party beneficiary who is not a household member. If the intended beneficiaries of a single payment are both household and non-household members, any identifiable portion of the payment intended and used for the care and maintenance of the non-household member shall be excluded. GC GC Trust fund income Nonexempt when it is accessible and/or withdrawn. Assure the trust is not an available asset. TR TR Unemployment benefits UIB Unemployment Benefits from the Lost Wages Assistance (LWA) (August and September 2020 Section 408(e)(2) of the Stafford Act (42 U.S.C. 5174(e)(2)). Section 312(d) of the Stafford Act (42 USC 5155(d)) Nonexempt. (See Appendix 6 - PAIS Alerts for instructions on navigating and interpreting UIB in ESY4)Exempt UBXSP UBXSP Federal Pandemic Unemployment Compensation (FPUC) Autorized by the CARES Act 2020 and the Consolidated Appropriations Act 2021 Exempt unearned income in the month received and exempt asset for 9 months after received. GC GC USDA food reimbursement See Section 903. Nonexempt. Deduct the expenses related to the cost of doing business. OT OT Utility allowance including HUD, FHA, or RD Exempt. HD HD Utility allowance paid directly to household. Nonexempt. HU HU Vacation/sick pay Nonexempt. When paid with regular wages count as earned income. (RE) When paid later (separate and not as part of wages count as unearned income. (OT) RE RE OT OT Vendor payment Exempt. VP VP Veterans’ Aid and Attendance (A&A) payments Do not exempt the payment made to the person providing A&A and consider it earned income. PO/SNAP: Exempt the payment made to the veteran as it is a reimbursement. RM VA-AA Veterans’ dependent benefits Do not exempt any money the non-custodial parent sends the assistance unit when not designated as child support. VA-OT VA-OT Veterans’ educational assistance program (GI bill) Also see Section 505. PO: Exempt the portion of the loan or grant actually earmarked for tuition, books, fees, equipment, special clothing needs, transportation to and from school and child care costs necessary for school attendance if the same expenses are not covered by another loan, grant, scholarship or program. Do not exempt remaining amount. SNAP: Exempt the portion of the loan or grant earmarked for educational purposes. VB VB Veterans’ service connected disability less than 100% (For POWER see POWER Table 2, For VA Service Connected Disability Annual Income Guidelines) PO: Exempt. SNAP: Nonexempt (Not considered disabled) VA-SA VA-SA Veterans’ service connected disability greater than 100% PO: Nonexempt SNAP: Nonexempt. (Considered disabled) VA-DS VA-DS Veterans’ non-service connected disability less than 100% PO: Nonexempt SNAP: Nonexempt (Not considered disabled) VA-DA VA-DA Veterans’ non-service connected disability greater than 100% PO: Nonexempt SNAP: Nonexempt (Considered disabled) VA-SD VA-SD Volunteer after receipt of benefits For SNAP the day of joining Vista is the day a person starts. Exempt. Title I of the Domestic Volunteer Services Act of 1973 = VISTA, Univ. Year of Action, Urban Crime Prevention. GC GC Volunteer at time of application Nonexempt.Title I of the Domestic Volunteer Services Act of 1973 = VISTA, Univ. Year of Action, Urban Crime Prevention. OT OT Wages, dependent child (HS student less than 18 years old) PO: Exempt all earned income of a full time high school student under the age of 18. SNAP: Exempt the wages of a child under the age of 18 who is considered by the school to be an elementary/secondary student and who is living with a parent or under the parental control of another adult. SL SL Wages, tips, bonuses, including student age 18 and over. (Earnings from S Corps and LLC’s are also considered earned income and not self employment). Nonexempt. RE RE WIOA Adult, Youth Build and Out of School Youth program Exempt. SJ SJ WIOA In School Youth programs Exempt for dependents less than 19 years of age and attending high school full time. SJ SJ Weatherization Assistance Exempt when vendor payment. VP VP Workers’ Compensation Nonexempt. WC WC

Example #1: Client claims mineral rights income. Verification shows the mineral rights income is considered royalty income (aka royalties). Client earns $200/month in royalty income, $10 per month is taken out for taxes attached to the mineral rights (such as a severance tax). The worker should allow either the actual amount or a 25% deduction, whichever is greater.

*The deduction would not be allowable if the tax deducted is based on the income received (such as federal withholding).

Example #2: An SSI client paying a payee fee to a qualified organization. Client receives $794.00/month. The Wyoming Guardianship Corporation charges the client client $45.00/month to act as the client's payee. The worker would deduct the monthly guardianship fee from the client's monthly income to determine the client's countable SSI income. 794.00 (total SSI the client receives) - 45.00 (the fee) = $749.00. The client's total countable income is $749.00.

902 EPICS/JAS Income Codes (No legal cite)

A. Enter the income codes for SNAP and POWER on the EPICS screen indicated in the following table:

Screen Description PO SNAP EAIN Accumulated vacation/sick leave RE RE UNIN Accumulated vacation/sick leave OT OT UNIN Adoption assistance FS FS UNIN Alimony paid to client AL AL UNIN AmeriCorps child care allowance GC GC UNIN AmeriCorps living allowance GC GC UNIN Assistance from other programs for purpose covered by POWER OT OT UNIN Assistance from other programs for purpose not covered by POWER(vendor payment) VP VP UNIN Child support paid to client Child Support pass-through CH GN CH GN EAIN College work study (nonexempt) WR WR SEEI Conservation Reserve Payment (CRP) FA FA EAIN College work study (exempt) WS WS UNIN Contract for deed income CD CD UNIN Contributions GI GI UNIN Crime Victims Compensation GC GC UNIN Death benefits from SSA GC GC UNIN Disability insurance (long-term / short-term) OT OT UNIN Dividends DI DI UNIN Domestic Partner Imputed Income GC GC UNIN Donations GR GR UNIN DVR Wages VN VC UNIN Earned Income Tax Credit (EITC) GC GC UNIE Educational income: BIA grant VA education grant Earmarked for educational purposes only Not Earmarked for educational purposes BA VB EE EN BA VB EE EN UNIN Emergency assistance EA EA UNIN E&T job search reimbursement ET ET UNIN Foster Care FC GC EAIN Garnished wages RE RE UNIN General Assistance (State, Local or Tribal) GA GA UNIN Gifts within allowable limit CG-EX CG-EX UNIN Housing assistance through HUD HD HD UNIN HUD escrow account OT LS UNIN IIM account withdrawals (nonexempt) OT OT UNIN IIM account withdrawals (exempt) GC GC UNIN Indian judgment funds GC GC UNIN Indian per capita exempt (see CM 1000) Indian per capita non-exempt (see CM 1000) PC OT PC OT UNIN Infrequent/irregular income LS LS UNIN Inheritance (money) IH IH EAIN In-kind wages IK IK UNIN Interest Income GC GC UNIN Joint bank account - nonexempt Joint bank account - exempt OT GC OT GC EAIN Jury duty wages GR OT UNIN Loan - bona fide PL PL UNIN Loan - non bona fide LM LM UNIN Loan - repayment (interest money received) OT OT UNIN Lump sum (unearned income) LS LS UNIN Military Allotment sent to client AM AM EAIN Military Combat Pay GC GC EAIN Military Income (BAH) (BAS) RE RE UNIN Mineral Lease Income ML ML EAIN National Guard Income NG NG UNIN Panhandling GI GI UNIN Payments from Property Sold PA PA UNIN Personal injury insurance GR OT UNIN POWER payments AF UNIN POWER penalty codes: Illegal alien XA CS noncompliance XC Educational limit XE Fugitive Felon XF IPV/fraud XG Other requirements not met XO Parole violator XV Work related noncompliance XW VP UNIN Private energy assistance GC OT,LS UNIN Prizes/Winnings/Windfalls PR RE UNIN Property income (unearned - working < 20 hrs/wk) RE PI SSEI Property income (earned - working > 20 hrs/wk) PI UNIN QMB deeming DE DE UNIN QMB presumed maximum value PM PM UNIN Railroad retirement RR RR UNIN Railroad unemployment UB UB UNIN Reimbursement, rebate, refund RI, RM RI, RM UNIN Retroactive payments, excluding SSI GR LS UNIN Retirement/Pension Plans/Funds PB PB UNIN Royalty income OT OT UNIN RSDI (use appropriate subtype) SS SS SEEI Sale of blood or plasma OT OT EAIN Seasonal employment IS IS SEEI Self-employment: Child care Crafts BA CR BA CR Farming/ranching FA FA UNIN Property income - working > 20 hrs PI PI EAIN Room and board RB RB UNIN Sales SA SA UNIN Service SE SE UNIN Severance pay (unearned) OT OT UNIN Severance pay (earned) OT OT UNIN Social Security Disability SS-DS SS-DS UNIN Social Security Other SS-OT SS-OT UNIN Social Security Retirement SS-RE SS-RE UNIN Social Security Survivor SS-SU SS-SU UNIN Social Security Widow/Widowers SS-WI SS-WI UNIN Spousal support sent to clients AL AL UNIN SSI SI SI UNIN State retirement SR SR UNIN State supplement due to SSI SH SH UNIN Strike benefits ST ST UNIN Stimulus payment (April 2020 CARES ACT) SP SP UNIN Tribal TANF - Eastern Shoshone AF TS AF TS UNIN Tribal TANF - Northern Arapaho AFTA AFTA UNIN Trust fund income TR TR UNIN Unemployment benefits UB UB UNIN USDA food reimbursement GR OT UNIN Utility allowance by HUD HD HD UNIN Utility allowance not from HUD HU HU EAIN UNIN Vacation/sick pay leave when paid with wages Vacation/sick pay lave when paid later (separate) and not as part of wages RE OT RE OT UNIN Vendor payment VP VP UNIN VA Aid and attendance RM VA-AA UNIN VA benefits (other)/VA dependent benefits VA-OT VA-OT UNIN VA disability - non-service connected less than 100% VA-DA VA-DA UNIN VA disability - non-service connected greater than 100% VA-SD VA-SD UNIN VA disability - service connected less than 100% VA-SA VA-SA UNIN VA disability - service connected greater than 100% VA-DS VA-DS UNIE VA educational assistance (exempt) VB VB UNIN VA educational assistance (nonexempt) VA-OT VA-OT UNIN VA retirement VA-RE VA-RE UNIN VA survivors benefits VA-SU VA-SU UNIN VA widows benefits VA-WI VA-WI EAIN Volunteer at application OT OT EAIN Volunteer after receipt of benefits GC GC EAIN Wages (FT HS student < 18) SL SL EAIN Wages (nonstudent < 18) SN SN EAIN Wages (less than FT student) SP SP EAIN Wages, tips, bonuses RE RE UNIN Weatherization assistance (vendor payment) VP VP EAIN WIOA (not high school student) (formerly WIA and JTPA) JA GR EAIN WIOA (FT HS student < 18) (formerly WIA and JTPA) SJ SJ UNIN Workers Compensation WC WC

Generic codes for EAIN, SEEI, UNIN: GN = nonexempt for SNAP; exempt for POWER GR = exempt for SNAP; nonexempt for POWER

903 Treatment of Self-Employment Income

Generally, a person is self-employed if the following applies to them:

They carry on a trade or business as a sole proprietor or an independent contractor.

They are a member of a partnership that carries on a trade or business.

They are otherwise in business for themselves (including part-time business).Some of the common self employment structures are:

Sole Proprietorship : A self-employment business that is not incorporated and has one owner. The business income and liabilities are the responsibility of a single owner.

Partnership : A self-employment business set up with two or more partners. In addition to personal income tax forms, partnerships are also required to file 1065 and K-1 forms. The business income and liabilities are the responsibility of all the partners with the partnership defining shares of ownership and responsibility. Partnership income is determined in the same way as other self-employment.

Independent Contractor : An individual who pays their own employment taxes and does not have an employee/employer relationship is considered self-employed.

Sharecropper : If the sharecropper pays the costs of doing business and receives a portion of the net income in exchange for labor, the sharecropper is considered self-employed. The sharecropper is not considered self-employed if the sharecropper is not responsible for paying the costs of doing business.

Corporations (including LLCs and S-Corps) : Can be considered self-employment enterprises; however, the income individuals receive is not considered self-employment income. Any wages received by an individual from the corporation are countable earned income (not self-employment) when received. Resources of corporations are not counted as a resource of an individual household. Bank accounts which a corporation owns must be in the corporation's name.

Additional information for Corporations: As income from a Corporation is considered earned income it will be coded on EAIN in EPICS. Also as income from Corporations is earned income, no deductions are given for business expenses.

If a client says they do not pay themselves a regular salary we need to see if they are taking draws out of the business account. If they client is drawing money out of the business account we would then create a best estimate of income from these draws.

Click the following link to verify corporations listed as LLC: https://wyobiz.wyo.gov/Business/FilingSearch.aspx

Verification The self-employed individual's most recent tax forms and schedules are normally good sources of verification for self-employment income and expenses. However, other sources may be used. Please note that the IRS net income from self-employment cannot be used because the IRS computes income differently and allows different expenses such as depreciation on a yearly basis. Only certain information from the tax forms and schedules may be used for verification purposes. It is imperative to obtain the entire tax return and schedules in order determine which expenses are allowable for SNAP and POWER vs the ones the IRS allowed.

Other sources of verification may include, but are not limited to, ledgers, charge account statements, sales slips, canceled checks, invoices, purchase orders and cash receipts. In documenting this verification, the eligibility worker shall record the date, identify the other party or company, describe the expense or income, and record the amount, taxes and discounts, if any.

If the above sources of verification are not available, the DFS108b Self Employment Verification Form shall be used as verification.

SNAP - 7 CFR 273.11; ARW. Chapter 1 | POWER - ARW, Chapter 1, Section 6

A. Allow the following deductions as business expenses from self-employment income:

1. Rent and utilities (see B10); 2. Storage and warehousing charges; 3. Upkeep of premises/machinery repairs; 4. Wages and salaries paid to employees other than the individual herself/himself or other assistance unit members; 5. Feed, stock, raw material, seed, plants and fertilizer; 6. Transportation costs required to perform the service or deliver the goods should be calculated by using the current “state” rate; 7. Taxes and insurance premiums paid on income-producing property; 8. Privilege taxes such as licensing fees and gross receipts and general excise taxes; 9. Rental payments on income-producing equipment; 10. Cost of merchandise and supplies; or 11. Out-of-pocket expenses of meals, toys and materials for child care providers:

a. Consider the USDA food reimbursement exempt for SNAP unless the provider states the payment was for more than the cost of doing business; b. Document how the income was considered.

12. Other expenses connected solely with the function of the business.

SNAP - 7 CFR 273.11

13. The interest portion of payments on business or operating loans. 14. Payments on the principal and interest of the purchase price of income-producing real estate and capital assets such as equipment, machinery and other durable goods.

SNAP - 7 CFR 273.11; ARW, Chapter 1 ; POWER - ARW, Chapter 1, Section 9

15. Use a 25% business expense deduction from the assistance unit’s gross self-employment income, excluding farm losses:

a. When at least one expense, relevant to the self-employment business, has been verified; b. The expense does not have to be equal to 25% of the self-employment gross income.

16. Use actual business expenses as listed in 1 – 14 when a receipt of the expense or a tax return exists and is greater than 25%. Use whichever is most beneficial to the client, 25% or actuals. 17. Do not allow any business expense deductions when the client states they do not have any business expenses.

B. Do not allow the following as business expenses:

1. Expenses and net losses from previous periods; 2. Federal, state and local income taxes; 3. Money set aside for retirement purposes; 4. Other work-related personal expenses such as transportation to and from work; 5. Entertainment expenses; 6. Repayment on the principal of a bank loan; 7. Depreciation; 8. Penalties and fines; 9. Charitable contributions. 10. Rent and utilities (including phone) when the business is run in the home except in room and board situations.

SNAP - 7 CFR 273.11 | POWER - ARW, Chapter 1, Section 6

C. Allow costs when they are billed or otherwise become due but not overdue. D. Annualize self-employment income when:

1. Received over a short period of time, meant to support the assistance unit for one (1) year and is indicative of the future; 2. Received on a monthly basis but represents the annual income and is reflective of the assistance unit’s circumstances; 3. Received from an enterprise in business for less than one (1) year but long enough for sufficient information to be available to average income and the average is indicative of future months.

E. Average self-employment income when:

1. Intended to meet the needs of the assistance unit for only a portion of the year and is indicative of the future; 2. Received from an enterprise not in existence long enough to provide sufficient information for annualizing and is indicative of future circumstances; 3. Substantial increases or decreases exist.

F. Use the total capital gains as income as calculated on the federal tax forms. G. Determine the net profit of the business by:

1. Adding all gross self-employment income; 2. Adding any capital gains; 3. Subtracting allowable costs of producing the income (aka deductions); 4. Dividing the result by the number of months the income is to cover.

SNAP - 7 CFR 273.11

H. Allow farm losses to be offset against other countable income when the costs of producing the farm income exceeds the gross farm income:

1. Require the farmer to receive or anticipate receiving annual gross proceeds of $1,000 or more from the farming enterprise; 2. Follow the steps in G. to compute the monthly net income; 3. Use actual expenses; 4. Offset in the following order when there is a monthly net farm loss:

a. Against the total amount of other monthly net self-employment income; b. Any remaining farm loss against other earned income (after the earned income deduction only) and unearned monthly income if other monthly net self-employment income is not enough to cover the farm loss. c. Certify the assistance unit based on zero net income when a net farm loss exists after applying a. and b.

5. Do not carry forward the monthly excess farm loss to subsequent months.

SNAP - 7 CFR 273.11 | POWER - ARW, Chapter 1, Section 6

I. Use the following Table to determine treatment of self-employment income:

TYPE OF INCOME TREATMENT CODING An “X” under the program column indicates the statement applies, as written, to that program. PO SNAP Child care Nonexempt. X BA X BA Property Income Do not allow the countable value of the real property combined with other nonexempt assets to exceed the asset limit, excluding SNAP, before considering the income. Nonexempt: 1. Treat the amount from the rental of real property or personal property as self-employment if the client is involved in the production of the income of at least an average of 20 hrs/wk. 2. Consider the income as unearned income if the client is receiving the rental check without exerting any effort or less than at least an average of 20 hrs/wk. X PI X RE X PI X RE Room and board Nonexempt Note: Exempt the portion of the payment which is the cost of doing business and equal to: a. The cost of the SNAP thrifty food plan equal to the number of roomers/boarders; or b. The actual documented cost of providing room and meals when it exceeds the SNAP thrifty food plan. X RB X RB Sale of produce/animal by-products Nonexempt. X SA X SA

904 Determining the Best Estimate

Click here to see 904 prior to 01/20/2017.

SNAP - 7 CFR 273.10 | POWER - ARW, Chapter 1, Section 9

Determine eligibility prospectively for the certification period using the best estimate of income anticipated to be received during the benefit month.

Reminders/Helpful Hints:

Income received during the past 30 days will be used as an indicator of income that is and will be available to the household during the certification period. If a past 30-day history is unavailable or not reflective of what is anticipated to be received, a longer period of time may be used, such as 60 days. Only use income verification that provides an accurate indication of anticipated income. If income fluctuates to the extent that a 30-day period alone is not reflective of what can be anticipated during the certification period, use a longer period of past time if it will provide a more accurate indication of anticipated fluctuations in future income. The case narrative needs to document the rationale for arriving at a best estimate.

It is advisable to obtain wage stubs or wage history whenever possible.

During the interview, the type of verification the client wishes to provide should be discussed and that is what should be requested. Example, client doesn't have wage stubs, an Employer's Statement should be requested; dates for the appropriate timeframes should be completed on page two in order for the employer to verify the past wages.

For both earned and unearned income use the date posted when calculating Best Estimate. Use the date on the check or date shown on the interface. Do not add any days for mailing.

A. Best Estimate For Cases With An Income History

1. Review the income documents and information obtained. Ask the appropriate questions during the interview to determine what income is best reflective of future circumstances. 2. Base the best estimate for earned income (i.e. wages) upon the verified income when it is reflective and no changes are expected. To anticipate income for the benefit month(s).

a. Add verified gross income from each pay period; b. Divide the total by the number of pay periods considered; and c. Multiply gross income by:

4.3 for weekly amounts 2.15 for bi-weekly amounts 2 for semi-monthly amounts 1 for monthly amounts.

3. Document in the case record the type of verification and the rationale actually used in the determination of the best estimate. Also, document clearly the rationale of any income verification received and not used in the best estimate.

Example 1:

Application received for re-certification

An individual works 40 hours per week and the regularly scheduled pay dates are on a weekly basis.

The individual receives pay on the 1st and 2nd pay dates of the month earning $320.00 at $8.00 per hour for each pay date.

The individual receives an hourly rate increase to $8.25 per hour and is reflected on the 3rd and 4th paychecks:

Best estimate is calculated using wages from the 3rd and 4th paychecks as they are the only wages reflective of future income. The case narrative includes an explanation on why the 1st & 2nd paychecks were not included. $330 x 4.3 = $1419

Example 2:

Using the same information from Example 1 for an initial application

Best Estimate for Month of Application Check 1 $320 Check 2 $320 Check 3 $330 Check 4 $330 Total $1300 Average (by 4 checks) $325 Convert (by 4.3) $1397.50

Best Estimate for Ongoing Months

$330 x 4.3 = $1419

4. Calculate income for the certification period using income that is best reflective of future circumstances, average and convert.

Example 3:

An individual's regularly scheduled pay dates are on a bi-weekly basis.

The individual reports he/she typically works an average of 75-80 hours per pay period.

The individual received a check on the 1st of the month for 77 hours at $9.00 per hour for a total of $693.

The individual provided wage stubs from the prior month which reflected 76 hours at $9.00 per hour for a total of $684 and 79 hours at $9.00 per hour for a total of $711.

Best estimate:

Check 1 $711 Check 2 $684 Check 3 $693 Total $2088 Average (Divided by 3) $696 Converted (by 2.15) $1496.40

5. If the amount of income that will be received, or when it will be received, is uncertain, that portion of the household’s income that is uncertain shall not be counted; and document clearly in the case record to explain why all checks were not counted; or

6. Anticipate income for the benefit month in which it is available.

7. Use the income of a minor parent if they are the head of the assistant unit and the income of her/his child(ren). For example, child support, social security benefits, etc.

8. Review the best estimate each time a change in circumstances is reported or becomes known and at the time of a periodic review/recertification.

9. Use the following as the basis for estimating gross countable earned income for the benefit month(s):

a. Verify previous income by pay stubs or an employer’s statement and document the case record indicating how the best estimate was calculated when a change in circumstances is not expected. (Both earned and unearned income must be included in the estimate.)

b. An employer’s statement or other verification should be used as the basis for the best estimate when an applicant/recipient does not have a 30 day history or the history is not reflective of the future. (Both earned and unearned income must be included in the estimate.)

c. Estimate tips, commissions, bonuses, overtime, differential pay and holiday pay, when the employment is of such a nature one or more of these are likely.

d. Use the midpoint (i.e. 25 to 30 hours = 27.50 hours) when the hourly schedule is fluctuating unless the schedule is not reflective of future circumstances.

e. Use income and business expenses (see Section 903) that fairly represent the prospective benefit month(s) for a self-employed applicant or recipient whose income is irregular.

f. Annualize or average income from self-employment.

g. Allow SNAP assistance units to elect, in writing, to have the income averaged over the certification period when income can be reasonably anticipated but the monthly amount may fluctuate.

h. Count monthly or semi-monthly income as follows when a problem with the payroll (i.e. mail or computer problems) causes additional checks in one month. Discuss with the client which check(s) should be used and document why other the other check(s) was excluded:

1 If payment is regularly received semi-monthly but a problem causes three checks to be received in one month, count only two checks; 2 If payment is regularly received monthly but a problem causes two checks to be received one month, count only one check.

i. The method(s) used to anticipate gross countable income during the benefit month will vary according to the circumstances in each case.

1 Come to an agreement with the client when deciding the best approach to determine the best estimate. 2 Document clearly and thoroughly in the case record the method used and the rationale for the best estimate.

B. Best Estimate of Income from a Terminated Source

1. Calculate income in the benefit month as follows when the income is from a terminated source. Income is not considered to be from a terminated source until (1) a paycheck is not received for each scheduled pay period in any given month; or (2) verification of employment ending and final wages paid are received.

a. Use the actual income received, do not average the total or convert the income.

Example 4:

An individual’s regularly scheduled pay dates are on a weekly basis.

The individual receives a final paycheck on the 1st pay date of the month (did not receive a paycheck for each scheduled pay period) in the gross amount of $700.00.

The actual amount of income for the benefit month is $700.00.

Example 5:

An individual’s regularly scheduled pay dates are biweekly.

The individual receives a paycheck on the 1st pay date of the month in the gross amount of $700.00 and a paycheck on the last pay date of the month in the gross amount of $235.00.

The individual provides verification from his/her employer that employment is terminated and no further wages will be paid.

Best Estimate: $700 + $235 = $935.00

b. Vacation/sick pay paid with regular wages count as earned income. Vacation/sick pay paid later or separate and not part of wages count as unearned income (see CM 901 and 902 for EPICS coding).

Example 6:

An individual’s regularly scheduled pay dates are biweekly.

The individual receives a paycheck on the 1st pay date of the month in the gross amount of $700.00 and a paycheck on the last pay date of the month in the gross amount of $235.00 for hours worked and $150.00 for accumulated vacation time.

The individual provides verification from his/her employer that employment is terminated and no further wages will be paid.

Best Estimate: $700 + $235+150.00=$1,085.00 (all earned income)

Example 7:

An individual’s regularly scheduled pay dates are biweekly.

The individual receives a paycheck on the 1st pay date of the month in the gross amount of $700.00 and a paycheck on the last pay date of the month in the gross amount of $235.00 for hours worked. Then receives an additional check separate from his regular paychecks for $150.00 for accumulated vacation time.

The individual provides verification from his/her employer that employment is terminated and no further wages will be paid.

Best Estimate: $700 + $235 = $935.00 (earned income) and $150.00 (unearned income).

c. Zero income should be used for remaining months of the certification period unless otherwise reported.

Example 8:

New application received on the 21st of the month.

An individual’s regularly scheduled pay dates are biweekly.

The individual receives a paycheck on the 1st pay date of the application month in the gross amount of $700.00 and a paycheck on the last pay date of the application month in the gross amount of $700.00 and receives their final pay on the 1st pay date of the following month in the gross amount of $235.00

The individual provides verification from his/her employer that employment is terminated and no further wages will be paid.

Best Estimate for month of application: $700 + $700 = $1400

Best Estimate for following month: $235.00

d. Because the end of employment is verified, we would consider the income from a terminated source for all months that we are issuing benefits for. The purpose of the conversion is to smooth out the number of paydays, so once we know the income is terminated we don’t have a need to do this. Converting income from a terminated source would over inflate the income.

C. Best Estimate For Cases Anticipating a Change(s) or With No Income History

1. Obtain an employer’s statement when the income history is not representative of current or future benefit months or is not available, (i.e. beginning a new job, increase/decrease in hours worked or rate of pay).

2. Use the client's and your own reasonable expectations of future circumstances to arrive at a best estimate;

3. Document the type of verification and the computation of the amount of anticipated income in the case record.

SNAP – 7CFR 273.2, .10, .12

D. Changes Reported After the Interview in the Initial Month, But Before the Notice of Eligibility

If a household voluntarily reports a change in income, (i.e. beginning a new job) before the case has been authorized in the initial month, it is required of the worker to determine if the reported change affects eligibility.

1. The household must be given 10 days to provide the income verification;

2. If the 10 day verification time frame expires within the 30 day application time frame and the verification is provided timely, benefits would be paid back to the date of the application;

3. If the 10 day verification time frame will cause the application to go past the 30 day application time frame and the client returns the verification within the 10 day time frame, benefits would be paid back to the application date;

4. If the household does not provide the verification within 10 days from the request for verification and the 30 day processing time frame has expired, the delay in processing would be the fault of the household and the household would lose its entitlement to benefits for the month of application; or

5. If the income verification is received at any time in the second 30 days, the second month’s benefits would be prorated from the date the household provided the verification. A new application is not required as long as the verification is received between the 30th and 60th day of the date of application.

Child Support Income: When determining child support income, it is important to review all information available in order to determine an estimate of the amount that will be received in the future.

Examples for Establishing a Best Estimate:

Example 9:

Scenario - Employer, TrailSide Diner, states Dodie Goodie is beginning employment on 2/1. She will be working 30-40 hours per week (fluctuating) and will be paid $4 per hour. The employees are paid on a bi-weekly basis. Since Dodie is a waitress, the employer states she will be making about $50 per week in tips.

Best Estimate:

Use the midpoint (35 hours in this case) when the hourly schedule is fluctuating.

Multiply 35 hours by the hourly rate of $4 for a weekly total of $140.

Multiply the weekly total of $140 by 4.3 weeks to convert the income to a monthly total of $602.

Multiply the expected tips of $50 per week by 4.3 weeks to convert the income to a monthly total of $215.

Add the monthly wages of $602 and the tips of $215 for a best estimate of $817 per month.

Example 10:

Scenario - Employer, Bette’s Dairy Farm, states Dave Donut is beginning employment on 3/1. He will be paid $800 on the 1st of each month and $800 on the 15th of each month. This is a stable source of semi-monthly income with no fluctuation.

Best Estimate:

Multiply $800 by two for a monthly best estimate of $1600.

Example 11:

Scenario - Employer, Shacks Radio Store, states Hamm Michaels will begin working for them on 5/1. He will earn a stable income of $150 per week and will be paid every other Friday (bi-weekly).

Best Estimate:

Multiply $150 by 4.3 for a monthly total of $645

Example 12:

Scenario - An ongoing client reports she recently received a reduction in hours at her employment. The reduction is effective on the 15th as she is paid semi-monthly. The employer’s statement indicates her hours have changed from 20-25 per week to 15-20 per week. Her hourly rate is $4.25. Due to the reduction, she has applied for unemployment benefits. Her award letter states she will receive $50 per week.

Best Estimate:

Hours: Use the midpoint number of weekly hours of 17.5 and multiply this by 4.3 (2.15 weeks per each pay period) 75.25 hours/month.

Wages: Multiply the monthly total of 75.25 hours by $4.25 per hour for a total of $319.81.

UIB: Multiply the average weekly unemployment benefits by 4.3 for an average monthly total of $215.00.

Example 13:

Scenario - An application is received on July 17th. The applicant provides wage stubs for verification of income and has worked at the same job for some time and does not expect any changes. The wages are as follows:

Pay Date Wage Rate Hours Gross Wages June 1 $10.00 37 $370 June 15 $10.00 38 $380 July 1 $10.00 37 $370 July 15 $10.00 39 $390

Best Estimate:

Pay Date Wages July 1 $370 July 15 $390 Total $760 No Conversion; paid semi-monthly

Example 14: Application date March 17. Client has an ongoing job and is paid bi-weekly. Client states the three wage stubs provided are reflective of what he expects to earn in the future.

Best Estimate:

Pay Date Wages Hours February 13 $869 79 February 27 $836 76 March 13 $880 80 Total $2585 Average (by 3) $861.66 Convert (by 2.15) $1852.56

905 Benefit Levels

SNAP - 7 CFR 273.10 | ARW, Chapter 1, Section 6

A. Use the SNAP Income, Allotments and Deductions Table I to determine the appropriate SNAP maximum benefit level.

SNAP Income Allotments and Deductions October 1, 2018 - September 30, 2019

SNAP Income Allotments and Deductions October 1, 2017 – September 30, 2018

POWER – W.S. 42-2-104 and 103 | W.S. 42-2-106, ARW Chapter 1, Section 9

B. Determine whether the assistance unit is eligible for the shelter disqualified (supplied) benefit or the shelter qualified benefit. Put the appropriate shelter code next to "Shelter Supplied?" on the Dependent/Medical/Household Expenses (DEMH) screen in EPICS to calculate the correct benefit amount.

1. The shelter disqualified benefit level from Table II is appropriate when:

a. The assistance unit has no obligation to pay any portion of the shelter costs and/or the costs are completely furnished as a contribution. Use the shelter code "Y"; b. The assistance unit is living in a government housing subsidy. Use the shelter code "R"; c. The assistance unit is a minor parent and the dependent child(ren) living in the household of a parent(s), in a supervised setting with an adult relative, or court appointed guardian or custodian. Use the shelter code "M"; or d. The assistance unit that excludes an individual due to receiving SSI (CM 507 C and coded SS in SEPA) use shelter code "S". (see glossary for definition Receiving Social Security Benefits)

2. The shelter qualified benefit level from Table II is appropriate when the assistance unit does not meet the criteria for the shelter disqualified benefit level above and is responsible for paying all or a portion of the shelter costs. Use the shelter code "N".

3. Use the shelter qualified benefit level and the in-kind income when shelter is provided as earnings. Use the shelter code "N".

Table II: POWER Income July 1, 2019 - June 30, 2020

Table II: POWER INCOME GUIDELINES JULY 1, 2018-JUNE 30, 2019

906 Income Disregards/Deductions

SNAP - 7 CFR 273.10

A. Net earned income is calculated by combining regular earned and nonexempt self-employment income as follows:

1. EPICS automatically deducts 20% of:

a. Nonexempt gross earned income of the assistance unit; and b. Nonexempt self-employment income (see Section 903).

POWER - W.S. 42-2-103, ARW, Chapter 1, Section 9

B. Apply the following earned income disregards when determining the benefit level for the POWER program:

1. Disregard a flat amount of $600 from the gross earned income of a stepparent, each eligible working applicant or recipient in a two (2) parent assistance unit, single parent assistance unit or caretaker relative included in the performance payment;

2. Disregard a flat amount of $1200 from the gross earned income of an eligible married couple applying for or receiving POWER with a child in common regardless of the number of employed individuals; and

3. Disallow any earned income disregards when establishing an overpayment due to a client error or IPV relating to earned income and the overpayment occurred prior to 8/1/97.

907 Allowable Expenses/Deductions for SNAP

SNAP only - 7 CFR 273.9 | ARW, Chapter 1, Section 5

*See Appendix 1 for instructions on determining shelter deductions for disabled residents of group homes who pay room and board.

A. The standard SNAP deduction is based on Table I.

B. Advise the assistance unit the eligibility level will be determined without deducting unverified expenses and without the appropriate utility standard when verifications are not provided within the requested time frame.

C. Increase the benefit level, when appropriate, by the first allotment after the verification of any deduction(s) is provided.

D. Restore any disallowed benefits when the expense could not be verified in time due to delays caused by DFS.

E. Calculate deductions of the assistance unit based on the expenses the assistance unit will be billed for during the certification period:

1. Base the anticipation, except utility, on the following:

a. The most recent month's bill(s) unless the assistance unit is reasonably certain a change will occur; or b. A rental verification form showing the amount of rent, what the heating and/or cooling utility is and who is responsible to pay the expense.

2. Allow deductions only in the month the expense is billed or is otherwise due regardless of when the assistance unit intends to pay the bill.

3. Disallow amounts carried forward from past billing periods even if:

a. Included with the most recent billings; and b. Actually paid by the assistance unit.

4. Allow all assistance units to elect to have fluctuating expenses averaged, excluding utility.

5. Allow assistance units who have expenses billed less often than monthly to average the deduction over the period it is intended to cover.

6. Allow one-time expenses to be averaged over the entire certification period, or as a one-time deduction at the option of the assistance unit.

7. Convert deductions to a monthly amount whenever a full month's expense is anticipated but is billed on a weekly, biweekly or semimonthly basis as follows:

a. Weekly - Multiply by 4.3; b. Bi-weekly - Multiply by 2.15; or c. Semi-monthly - Multiply by 2.

F. Disallow an deduction covered by an exempt reimbursement or vendor payment except LIEAP.

1. An individual whose expense is paid by another party directly to the vendor via a bona-fide loan would be an allowable deduction.

G. See Section 507 for deductions for excluded, disqualified or sanctioned individuals.

H. Document why a deduction was not used when the assistance unit is entitled to a deduction.

a. If the assistance unit reports on the application they have an expense and report during the interview they do not want to claim the deduction, the worker needs to pend the case and allow the 10 day pend period to lapse prior to taking action on the case. b. If the assistance unit does not want to wait for the pend period to lapse, the worker should explain the assistance unit needs to complete and provide a written statement wishing not to claim the deduction. c. If the assistant unit marked on the application they have the expense and do not want to claim the deduction, no further action is necessary. d. If the assistance unit left the expense section of the application blank, the worker should narrate the interview thoroughly and apply subsection (a) and (b) of this section if the assistance unit reports any expense and is entitled to the deduction.

I. Allow monthly shelter costs as follows:

1. EPICS allows an excess shelter deduction for the projected monthly shelter cost that exceeds 50% of the assistance unit's monthly income after all other applicable deductions when there is an elderly or disabled assistance unit member.

2. Limit the maximum excess shelter deduction as provided in Table I for non-elderly/non-disabled assistance units.

3. Include the following when calculating the shelter deduction:

a. Rent or mortgage (including second mortgages), excluding deposits; b. Other continuing charges leading to the ownership of a shelter such as repayments for a trailer or mobile home; c. Interest on loans or mortgage payments; d. Property taxes, state and local assessments, mortgage insurance, and insurance on the structure itself:

(1) Exclude insurance for furniture and personal belongings if these costs can be separated (i.e. renter’s insurance); (2) Prorate the property taxes and homeowner’s insurance over the period it is intended to cover; and (3) Exclude life insurance.

e. Shelter costs for the home if temporarily not occupied by the assistance unit because of employment or training away from home, illness or abandonment caused by a natural disaster or casualty when:

(1) The assistance unit intends to return; (2) The current occupants of the home, if any, are not claiming the shelter’s costs; and (3) The home is not leased or rented during the absence of the assistance unit.

f. Charges for the repair of the home that was substantially damaged or destroyed due to a natural disaster (i.e. fire or flood) unless reimbursed from another source;

g. Condominium and Home Owner Association fees;

h. Service fees (not a late charge fee); and

i. Mortgage insurance.

J. The Standard Utility Allowance (SUA) expense must be entered next to an eligible assistance unit member to not have the SUA pro-rated.

K. When it has been determined that an ineligible assistance unit member is billed and pays a shelter expense, other than the SUA, the deduction must be pro-rated.

1. The deduction must be entered next to the ineligible assistance unit member for the deduction to be pro- rated.

L. When it has been determined that an eligible assistance unit member is billed and pays a shelter expense, the deduction must not be pro-rated.

1. The deduction must be entered next to the eligible assistance unit member for the deduction to not be pro- rated.

M. Households that received a LIEAP payment that exceeds $20 in the current month or immediately preceding 12 months must contain an elderly or disabled member in order to automatically be given the SUA.

As it is known to the agency that Wyoming LIEAP verifies the proof of energy burden for the household applying and that an individual who is responsible for the utility is in the household, LIEAP is a known and trusted source to verify utility expenses for SNAP households. A household that does not contain an elderly or disabled member must incur heating and/or cooling costs above and beyond the receipt of LIEAP in order to be given the SUA. This should be reasonably anticipated to occur in the upcoming certification period in which you are attempting to allow the SUA for. If the household does not include an elderly or disabled individual, and the Client Name on the LIEAP interface shows an individual in the SNAP assistance unit, the SUA is an allowable option without additional verification as long as it is reasonably anticipated that the household will incur heating/cooling costs above and beyond the LIEAP payments in the upcoming certification period.

N. Allow the SUA, Utility Only Allowance (UOA), Telephone Only Allowance (TOA), actual cost for one (1) utility expense, or Homeless Shelter Deduction per the SNAP Utility Deductions Chart below.

** Click here for additional information on pass-through expenses and purchasing and preparing food separately.

SNAP Utility Deductions Chart Each Assistance Unit (AU) is allowed only one (1) of the following utility standard/deductions:

TYPE OF DEDUCTION IF AU PAYS FOR: SPECIAL CONSIDERATIONS Standard Utility Allowance (SUA) HEATING AND/OR COOLING COSTS Includes gas, wood, electric, coal, propane, and air conditioning; OR The AU that includes an elderly or disabled member has received a LIEAP payment that exceeds $20 in the current month or immediately preceding 12 months. The AU that does not include an elderly or disabled member that has received a LIEAP payment that exceeds $20 in the current month or immediately preceding 12 months does not automatically qualify for the SUA. Allow the use of the SUA for AU's in public housing with shared meters that are only charged for excess heating/ cooling costs. The SUA may be allowed to AU’s in private rental housing who are billed on the basis of actual use or flat rate separate from the rent. Allow the full SUA for each AU when the expenses are shared. Do not enter any other utility information. Utility Only Allowance (UOA) AT LEAST TWO (2) UTILITIES Includes electricity and fuel for purposes other than heating or cooling; water, sewerage, well and septic tank installation and maintenance; telephone; and garbage collection. Allow the full UOA for each AU when the expenses are shared. Do not enter any other utility information. Telephone Only Allowance (TOA) CONVENTIONAL TELEPHONE OR CELLULAR PHONE **can not use internet expenses for Wi-Fi only phones to allow the telephone expense** Click here for link to policy memo Allow the current telephone allowance (see Table I). Do not enter any other utility information. Actual cost for one (1) utility expense ONLY ONE (1) UTILITY Includes water, sewer and garbage collection (excludes telephone) Allow actual monthly billed amount. Do not include past due amounts. Do not enter any other utility information. Homeless Shelter Deduction Households that are homeless in which all members are homeless individuals that are not receiving free shelter and do not opt to claim an excess shelter deduction. Allow the current homeless shelter deduction (see Table I). Do not enter any other utility information.

Examples of Appropriate Utility Standards

(AU = Assistance Unit) Utility Standard Amount 1. One home, one AU pays heating or cooling. SUA * 2. One home, shared by two AUs paying heat. One AU is paying a portion of the cost to other AU for utilities. SUA * 3. One home, utilities included in rent. AU that includes an elderly or disabled member received a LIEAP payment that exceeded $20 at their previous address within the last 12 months. SUA 4. One home, shared by two AUs paying lights and telephone (even when one AU pays a set amount to the other AU to pay the utilities). UOA * 5. Apartment complex, client billed for actual heating costs. SUA * 6. Apartment complex, heated by gas, client pays electricity and telephone. UOA * 7. Apartment complex, AU that includes an elderly or disabled member receives LIEAP that exceeds $20 in the current month or immediately preceding 12 months at the LIEAP address. SUA * 8. One home, shared by two AUs, both of which includes an elderly or disabled member , each AU receives a LIEAP payment that exceeds $20 in the current month or immediately preceding 12 months due to LIEAP eligibility error. (Same home issued LIEAP assistance by 2 separate individuals). SUA * 9. AUs main heating source is wood and the AU cuts their own wood and pays water and electricity. UOA * 10. AUs main heating source is wood and the assistance unit purchases wood. SUA * 11. AU lives in their car and pays gas to heat or cool the car. (None) * 12. AU pays the cost of a swamp cooler or air conditioner for only 3 months out of the year. SUA (for 12 months) * 13. AU pays electricity for lights, which includes the cost of running a fan to cool the residence. They do not pay heating and cooling costs but do pay telephone bill. UOA * 14. AU with a home temporarily unoccupied due to employment/training. Pays heating on unoccupied home and current home. One SUA for both “homes” * 15. Two (2) AUs living in two residential units. Each AU pays a portion of the gas and electric. SUA * 16. AU residing in an apartment pays heating or cooling to the landlord who divides the bill by the number of units. SUA * 17. AU is billed a flat amount for heating expenses separate from the rent amount. SUA * 18. AU resides in a trailer house. Landlord pays a portion of the heating expense; excess is billed to the AU. SUA * 19. AU pays water and cell phone expenses and has no conventional telephone. UOA * 20. AU pays water expenses only. They have no other utility expenses. __________ Actual cost 21. AU has no utility expense except cellular phone. CP See Table I 22. AU has no utility expense except conventional phone. TL See Table I 23. AU is homeless and not receiving/claiming an excess shelter deduction can claim the homeless shelter deduction. HS See Table I 24. AU is working in-kind for their rent and or utilities. No deduction entered on DEMH No deduction entered on DEMH 25. One home, utilities included in rent. AU that does not include an elderly or disabled member and received a LIEAP payment that exceeded $20 at their previous address within the last 12 months. AU is also responsible for their cell phone expense. CP See Table I 26. Apartment complex, AU that does not include an elderly or disabled member receives LIEAP that exceeds $20 in the current month or immediately preceding 12 months at the LIEAP address. Worker verified via LIEAP interface that the individual receiving the LIEAP payment is in the AU, it is known to the agency that LIEAP verifies that the individual responsible for the expense is in the LIEAP household, and it matches to an individual in the SNAP case. SUA * 27. Apartment complex, AU that does not include an elderly or disabled member receives LIEAP that exceeds $20 in the current month or immediately preceding 12 months at the LIEAP address, however the address for SNAP is different. Worker requests and receives verification of the client being responsible for gas heating at their SNAP address. SUA *

* Benefit Specialist enters $00 and the eligibility computer system automatically uses the correct standard.

Medical Deductions: Click here for the Medical Handbook

O. Allow a medical deduction on current, not past due, medical expenses as follows:

1. Deduct the portion of non-reimbursable medical expenses (not to include the costs of special diets), that are in excess of $35 per month, for an assistance unit member who is:

a. Elderly; or b. Disabled. (See Glossary)

2. Assistance units entitled to a medical deduction shall have the non-reimbursable portion considered at the time the reimbursement is received or verified.

3. Allow a deduction for medical expense based on a best estimate at the time of certification or re-certification as follows:

a. Use a history of expenses paid to determine average monthly medical expenses providing the history is reflective of future expenses; b. Use expenses reasonably expected to occur during the certification period if no history exists or the history is not reflective of the future; c. Allow expenses reasonably expected to occur during the certification period based upon available information about the recipient’s medical condition; or d. Allow one-time medical expenses to be averaged over the remainder of the certification period or a one-time deduction at the option of the assistance unit. e. Assure the applicant/recipient understands the deduction will not change during the certification period unless a change is reported and verification of the change is provided; and f. Document your best estimate rationale in the case record.

Allowable Medical Expenses

4. Allow the following medical costs when non-reimbursable:

a. Medical and dental care including psychotherapy and rehabilitation services provided by a licensed practitioner authorized by state law; b. Hospitalization or out-patient treatment, nursing care and home nursing care to include payments by the assistance unit for an individual who was a household member immediately prior to entering a hospital or nursing home licensed by the state; c. Medication, supplies and equipment when prescribed by a licensed practitioner or other qualified health professional, including:

(1) Prescription drugs and other over-the-counter medication (including insulin); (2) Costs of medical supplies; and (3) Sickroom equipment (including rentals) or other prescribed equipment.

d. Health and hospitalization insurance policy premiums, except health and accident policies, such as those payable in lump sum settlements for death or dismemberment, or income maintenance policies;

e. Medicare premiums related to coverage under Title XVIII of the Social Security Act: TPQY: Medicare Premium

(1) Allow any cost sharing or spend-down expenses incurred by a Medicaid and/or Prescription Drug Assistance recipient. (2) Do not allow the Medicare premium when the client is not responsible for payment of the premium, such as when the state pays the premium through the "Buy-In" agreement. Click here to see TPQY Example

f. The costs of dentures, hearing aids and prosthetics;

g. Costs of securing and maintaining service animals specially trained to assist handicapped individuals (i.e. a seeing guide dog or a hearing guide dog, including the cost of dog food and veterinarian bills) See Question 1 below for further guidance on service animals;

h. The cost of eyeglasses prescribed by a qualified health practitioner;

i. The reasonable cost of transportation and lodging to obtain medical treatment or services (i.e. public transportation: bus, taxi, train, airplane);

j. The mileage reimbursement for medical treatment or services, when using a privately owned vehicle, shall be calculated by using the current “state” rate (i.e. any privately owned vehicle, personal vehicle or rides from friends/family);

k. The postage/shipping charges for mail-order prescription drugs; and

l. The costs of maintaining an attendant, homemaker, home health aide, child care or housekeeper, necessary due to age, infirmity, illness or disability and in addition:

(1) Deduct an amount equal to the one (1) person benefit allotment, if the assistance unit furnishes over 50% of the attendant's meals; and (2) Treat the cost as a medical expense when the assistance unit has attendant care costs that could qualify under both the medical and dependent care deductions.

Standard Medical Deduction (SMD) and Actual Medical Deduction

P. Standard Medical Deduction Demonstration Project.

1. Each eligible elderly and/or disabled individual with medical expenses greater than $175.00 has the option to verify and claim all actual medical expenses or take the standard deduction.

2. The standard medical deduction is not mandatory.

3. To be eligible for the standard medical deduction of $140.00 ($175.00 - $35.00 = $140.00) the following two (2) stipulations must be met:

a. A client must verify, at each initial application, that s/he has incurred more than $35.00 (i.e. $35.01) a month in qualifying medical expenses. b. A client must declare at each re-certification that s/he still has medical expenses in excess of $35.00.

(1) Declaration is a verbal statement, no further verification is required.

4. Enter ME of $175 next to each eligible individual on DEMH as EPICS is programmed to take out the $35. If a client is claiming actual medical expenses in excess of $175.00, the actual amount shall be entered on DEMH.

5. If the household elects to claim actual medical expenses, s/he must verify the expense(s) at each certification.

Dependent Care Expense

Q. Allow the monthly best estimate of out-of-pocket expenses for dependent care for children under the age of 18 and for people with disabilities of any age, as follows:

1. When necessary for an assistance unit member to:

a. Accept or continue employment; b. Searching for employment (should be reasonably verified if questionable); or c. Attend training or pursue education preparatory to employment.

*DFS Child Care Authorizations are not acceptable verification to confirm out-of-pocket expenses.

2. Do not allow a deduction for children enrolled in alternative arrangements (not provided as part of the child care facility) such as summer camp or sport academies.

3. Do not allow any amount allowed as a deduction from educational income.

4. Do not allow a deduction for an amount previously exempted.

Example: If $60 per month was exempted and the cost is $100, $40 could still be used as a deduction.

5. Document in the case narrative the dependent care deduction was offered and the client chose to use or not use the deduction.

6. Enter the correct coding on the DEMH screen next to the child the deduction is for:

a. Use “CF” for a child under two (2) years of age; and/or b. Use “AC” for an individual age two (2) and over.

R. Allow the best estimate of mileage for out-of-pocket costs for transporting a child to and from child care to be reimbursed at the current state rate, as follows:

1. When necessary for an assistance unit member to:

a. Accept or continue employment; b. Searching for employment (should be reasonably verified if questionable); or c. Attend training or pursue education preparatory to employment.

2. Document in the case narrative the mileage deduction was offered and the client chose to use or not use the deduction.

3. Client statement will be taken for the mileage from her/his home to the child care facility and back home. If mileage does not look to be reasonable you may use Mapquest.com or Google Maps to determine the mileage.

4. If a household has more than one (1) child that go to the same child care facility, only one (1) deduction can be given.

5. If a household has two (2) children that attend different child care facilities, a deduction can be given from home to the child care facility farthest from home.

6. If the parent works at the child care facility in which their child attends, the mileage deduction is not allowed.

7. Enter the correct coding of CT on the DEMH screen next to the child the transportation deduction is for.

Child Support Payment Deduction

S. Allow the legally obligated (court ordered) child support actually paid by an assistance unit member on behalf of a child to a non-assistance unit member.

1. Code the amount as “CH” on the DEMH screen;

2. Allow child support which may include:

a. Legally obligated monetary payment; b. Legally obligated payments to a third party such as rent and/or medical expenses; and c. Legally obligated arrearages being paid.

3. Use a history of at least three (3) months and:

a. Average the payments to arrive at the child support deduction; b. Adjust for any anticipated changes which would affect the payment (i.e. a child becoming of age whereby the legal obligation would cease); and c. Act on changes reported by the client during the certification period.

4. Establish a best estimate of anticipated payments when there is not a record of at least three (3) months of legally obligated child support paid.

5. Any amount the client pays more than legally obligated or arrears is not eligible to used as a deduction.

Question 1: What does special training for service animals (i.e. dog, cat) mean? Answer 1: It is best to concentrate on what the animal is trained to do. The issue is not whether the animal’s presence is therapeutic; the issue is whether the animal has received special training to do something. A previous question discussed a case of a client who had trained her dog to bark. It was felt the animal did not appear to have special training and an expense should not be allowed. The National Office agreed, stating, “Fido is just doing what any other pet dog would do. Since caveman times, canines have raised an alarm when strangers approach. It’s the nature of the beast, not special training.” The point being that at a minimum, the client has to demonstrate that the animal is trained to do something special. The client in this case also had a letter from her psychiatrist; the letter stated that she needed the dog. Therefore, if a client can demonstrate the animal is trained to do something special (i.e., not something the dog would normally do) that helps the client’s condition (other than being a companion or pet), the dog could be allowed as a medical expense. The case file must be documented to support any decision to allow or not allow the deduction.