OAR 461-145-0120
OAR 461-145-0120. Earned Income; Defined
Earned income is income received in exchange for an individual's physical or mental labor. Earned income includes all of the following:
(1) Compensation for services performed, including wages, salaries, commissions, tips, sick leave, vacation pay, draws, or the sale of blood or plasma.
(2) Income from on-the-job-training, paid job experience, JOBS Plus work experience, or Welfare-to-Work work experience.
(3) In-kind income, when an individual is an employee of the person providing the in-kind income and the income is in exchange for work performed by the individual, or when received as compensation from self-employment.
(4) For self-employment, gross receipts and sales, including mileage reimbursements, before costs.
(5) In:
(a) The Supplemental Nutrition Assistance Program (SNAP), cafeteria plan (see OAR 461-001-0000) benefits, and funds placed in a flexible spending account.
(b) All programs except the SNAP program, cafeteria plan benefits that an employee takes as cash, and funds placed in a flexible spending account.
(6) Income from work-study.
(7) Income from profit sharing that the individual receives monthly or periodically, except as provided in OAR 461-145-0089 for Medicare Savings Programs (see OAR 461-001-0000) and Oregon Supplemental Income Program Medical (OSIPM).
(8) The fee for acting as an individual's representative payee, when that individual is not included in the filing group (see OAR 461-110-0310).
(9) In the SNAP program, expenditure by a business entity that substantially benefits a principal (see OAR 461-145-0088).
(10) The income a principal (see OAR 461-145-0089) earns working for a corporation, unless the individual can be considered self-employed under OAR 461-145-0910 or OAR 461-145-0915.
(11) For Medicare Savings Programs and OSIPM, a non-business expenditure — including, but not limited to, a personal car or housing payment — paid by an individual's corporation or business entity (see OAR 461-145-0089) that benefits the individual.