Types of Countable Income

(1) Earned Income. Earned income is income, in cash or in-kind, earned through employment or self-employment. Earned income may be received as wages, salary, tips, commissions, or in- kind. For employees, earned income is the total gross amount received. With respect to self-employment, earned income is the total gross income less total business expenses. Business expenses do not include personal expenses, such as lunches and transportation to and from work. (2) Unearned Income. Unearned income is all income that a person does not earn by the application of his or her own efforts, or by the application of his or her own managerial skills. Unearned income includes, but is not limited to: (a) Dividends; (b) Interest; (c) Unemployment Compensation payments; (d) Pensions; and (e) Contributions. (3) In-kind Income. Income-in-kind is income in any form other than money. It may consist of a share of crops, free services, free rent, free utilities, clothing, or food, but it is not necessarily limited to these. It may be earned or unearned. For purposes of financial eligibility for Refugee Cash Assistance and calculation of the grant amount, shelter (including rent, mortgage, fuel or utilities) and food provided at no cost to the refugee shall be valued at ORI's Guide for Income-in-Kind, 121 CMR 2.560. (4) Roomer and Boarder Income. When a refugee provides a room or room and board in his or her home or rented dwelling to a person not included in the filing unit, he or she shall be considered to be self-employed. The amount received from the roomer or boarder, less, whichever is greater, actual business expenses, or as a business expense allowance, 25% of the income from roomers and 75% of the income from boarders, shall be deemed earned income. A refugee who receives income from a roomer or boarder shall be allowed the earned income deductions under 121 CMR 2.535 except for the dependent care and travel expense deductions. A simple sharing of expenses by members of a household does not establish either a roomer or boarder relationship and is not income to members of the household. (5) Lump Sum Income. Lump sum income is a one-time nonrecurring payment, such as lottery winnings, inheritances, settlements, or awards. Unless it qualifies as non-countable under 121 CMR 2.530, it shall be treated as income in the month received. (6) Child Support and Alimony.