TN 5 (04-90)
A one-time contribution in kind received by the claimant during the support period
must be counted as income to the claimant if the contribution was available for support
purposes and part of the regular contributions.
A distinction must be made between gifts and those items actually contributed toward
For example, what was the giver's intent; when was it given - birthday, Christmas,
etc.; and was it something the claimant really needed for support?
The cash value of regular contributions in kind is the cost of the items if bought
in the open market when the contributions were made. If depreciable assets are involved,
do not prorate their cost from year to year. Treat their total cost as income in the
support period if they constitute part of regular contributions; otherwise, exclude
them from the support computation even though they may be used for support.