TN 67 (07-23)
CITATIONS:
Income is either earned or unearned, and different rules apply to each. Either type may be cash or in-kind.
Earned income consists of the following types of payments:
wages
net earnings from self-employment
payments for services performed in a sheltered workshop or work activities center
royalties earned by an individual in connection with any publication of their work and any honoraria received for services rendered.
Unearned income is all income that is not earned income. Some types of unearned income are:
annuities, pensions, and other periodic payments
alimony and support payments
dividends, interest, and royalties (except for royalties mentioned in SI 00810.015A.2. in this section)
rents
benefits received as the result of another's death to the extent that the total amount exceeds the expenses of the deceased person's last illness and burial paid by the recipient
prizes and awards
in-kind support and maintenance (ISM)
SI 00810.300 Computing Countable Income - General
SI 00835.001 Introduction to Living Arrangements and In-Kind Support and Maintenance
SI 01320.001 Deeming of Income- Background
SI 00820.001 Earned Income
SI 00830.001 General Information on Unearned Income