Determining Ownership of Income 510-05-85-10

(Revised 6/01 ML #2590)

View Archives

(N.D.A.C. Section 75-02-02.1-34(7)

1. In determining ownership of income from a document (e.g. a tax return for a self employment business, or a rental agreement for rental property . . .), income must be considered available to each individual as provided in the document, or, in the absence of a specific provision in the document:

1. If payment of income is made solely to one individual, the income shall be considered available only to that individual; and
2. If payment of income is made to more than one individual, the income shall be considered available to each individual in proportion to their interest.

2. In the case of income available to a couple in which there is no document establishing ownership, one-half of the income shall be considered to be available to each spouse.
3. Except in the case of income from a trust, the rules for determining ownership of income are superseded to the extent that the applicant or recipient can establish that ownership interests are otherwise than as provided in those rules.