Income to be Included 415-25-05-20
Earned Income 415-25-05-20-05
(Revised 10/02 ML #2812)
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"Earned income" is income in cash, check or "in-kind" payment which is currently earned through the receipt of wages, salaries, tips, commissions or profit from activities in which a household is engaged through either employment or self-employment. Also included are employment bonuses; sick leave pay or loss of time private insurance paid for the loss of employment due to illness; on-the-job training wages; sheltered workshop employment wages; Experience Works wages; compensation for jury duty; and Workforce Investment Act (WIA) minimum wage payments made for "entry employment," classroom, or work experience hours. (For disregarded WIA payments, see 415-25-05-30 Item 21(d).
(See 415-25-05-05 Item 3 regarding earned income deduction.)