R986-600-616. Countable Income

(1) Countable income is total gross income from all sources with the exceptions listed in Subsection R986-600-616(2), "Excludable Income." If income is not specifically excluded, it is counted. Countable income, for WIOA purposes includes: (a) gross wages and salaries including severance pay and payment of accrued vacation leave; (b) net receipts from self-employment, including farming; (c) pensions and retirement income including railroad and military retirement; (d) strike benefits from union funds; (e) workers' compensation benefits; (f) alimony; (g) any insurance, annuity, or disability, payments other than SSI, or veterans disability; (h) merit-based scholarships, fellowships, and assistantships; (i) dividends; (j) interest; (k) net rental income; (l) net royalties, including tribal payments from casino royalties; (m) periodic receipts from estates or trusts; (n) net gambling or lottery winnings; (o) tribal payments; (p) disaster relief employment wages; (q) on the job training wages reimbursed by the Department; (r) child support; (s) unemployment compensation; (t) Social Security Retirement Benefits and Social Security Disability Income that does not include old-age retirement or SSI; and (u) training stipends not listed in Subsection R986-600-616(2) as excludable income. (2) Excludable Income. Income that is not counted in determining eligibility: (a) cash payments under a Federal, state, or local public assistance program, including FEP, FEPTP, GA, RRP payment, or EA; (b) SSI, Old-Age Retirement Benefits, and Survivor's Benefits paid by the Social Security Administration; (c) payments received from any governmental entity for adoption assistance; (d) capital gains; (e) veterans disability payments other than retirement; (f) educational financial assistance including PELL grants, work-study, and needs-based scholarship assistance; (g) foster care payments; (h) tax refunds; (i) gifts; (j) loans; (k) lump-sum inheritances; (l) one-time insurance payments or compensation for injury; (m) earned income credit from the IRS; (n) military service member income, including military pay, military allowances and stipends, and military reserve pay; (o) reparation payments, including German reparation payments, Radiation Exposure Compensation Act payments, and Black Lung Compensation payments; (p) guardianship subsidies as paid by a governmental entity; (q) employment internship opportunity wages reimbursed to the employer by the Department; (r) stipends received from VISTA, Peace Corps, Foster Grandparents Program, Retired Senior Volunteer Program, Youth Works, Americorps, and Job Corps; (s) non-cash benefits such as employer-paid or union-paid portion of health insurance or other employee fringe benefits, food or housing received in lieu of wages, federal non-cash benefits programs such as Medicare, Medicaid, SNAP, school lunches, and housing assistance; and (t) other amounts specifically excluded by federal statute.