R994-401-305. Income a Claimant Is Not Required to Report While Receiving Unemployment Insurance Benefits

Payments which are received for reasons other than the performance of a service are not reportable income, including the following examples. (1) Payments from corporate stocks and bonds. (2) Public service in lieu of payment of fines. (3) Fees paid for jury duty or as witness fees. (4) Amounts paid specifically, either as an advance or reimbursement, for bona fide, ordinary, and necessary expenses incurred or reasonably expected to be incurred in the business of the employer. If an accounting by the employee is not required by the employer for actual expenses, the Department shall not require itemization. (5) Payments specifically identifiable as not being provided for the rendering of service, including grants, public or private assistance, or other support payments. (6) Money or other considerations which are normally provided as a matter of course to immediate family members. (7) Income from investments. (8) Disability or permanent impairment awards under the Workers' Compensation Act. (9) Payment attributable to the value of any equipment owned by the claimant and necessary for the performance of the job. If there is no contract of hire or the contract does not delineate what portion is payable for the equipment, the Department will determine the claimant's wages based on the prevailing wage for similar work under comparable conditions.