Earned Income of Students Under 18 Years of Age 430-05-50-25-25

(Revised 01/01/04 ML2893)

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To exclude the earned income of a student under the age of 18, that student must be attending elementary or secondary school at least half time and living with a natural, adoptive parent or stepparent, or be under the parental control of a household member other than a parent.

 

This exclusion continues during school vacations, provided the child's enrollment resumes following the vacation.

 

Earnings for these individuals are excluded through the month they turn 18.

 

When a student turns 18, the student's income must be prospectively anticipated for the month following the student's birthday.

 

If the student's earnings or amount of work cannot be identified from that of others, the total earnings are prorated evenly among the working members and the student's pro rata share is excluded (i.e. migrants when the contract is for the family unit).

 

The TECS coding on the MASS screen is "HT" (half-time) or "FT" (full-time) for a student. The parental control indicator on this screen must set to "Y" for all students under the age of 18.