Earned Income Tax Credits - 7 CFR § 273.9(c)(10)(vii) - Exclude as income any Federal, state or local earned income tax credit (EITC).


These payments supplement the earned income of families with children. The payment may be made as an advance payment included on the employee's paycheck or as a lump sum included with an income tax refund.


Educational Income - 7 CFR § 273.9(c)(3)(i) & (ii)(A)-(B)(iv) - To be excluded, educational assistance must meet one of the criteria below and be awarded to an individual enrolled in a:

  • program that provides for obtaining a secondary school diploma, or the equivalent;
  • recognized post-secondary education institution;
  • school for the handicapped;
  • vocational education program; or
  • vocational or technical school.

Exclude educational assistance from the following sources:

  • Nonfederal educational fellowships, grants, loans, or scholarships or specifically earmarked for educational expenses;
  • Carl D. Perkins Vocational Education Act (Public Law 101-392)
  • Any program: 
    • paid under any Bureau of Indian Affairs student assistance program, or
    • funded under Title IV of the Higher Education Act including but not limited to:
      • Basic Educational Opportunity Grants (BEOG)
      • Direct Loans to Students in Institutions of Higher Education (Perkins Loans, formerly NDSL) 
      • Federal work study programs
      • Grants to States for State Student Incentives
      • Guaranteed Student Loan Program
      • Income Contingent Direct Loan Demonstration Projects
      • Robert C Byrd Honors Scholarship Program
      • Special Programs for Students from Disadvantaged Backgrounds
      • Special Programs for Students Whose Families are Engaged in Migrant and Seasonal Farm Work
      • Supplemental Educational Opportunity Grants (SEOG)


Exclude educational assistance from other sources when used for the following allowable educational expenses:

  • Books
  • Dependent care
  • Mandatory school fees
  • Materials
  • Rental or purchase of equipment
  • Supplies
  • Miscellaneous personal expenses

Exception:  Allowable expenses do not include normal living expenses (room and board). 

  • Origination fees and insurance premiums on educational loans
  • Supplies
  • Transportation
  • Tuition


Note:   Exclude expenses up to the total educational income.  

Count as unearned income any remaining amounts after deducting allowable expenses.


Count as earned income, after deducting allowable expenses: 

  • work study income not funded under Title IV of the Higher Education act, and 
  • assistantships or fellowships that have a work requirement.


Emergency Assistance - 7 CFR § 273.9(c)(1)(i)(F) - Exclude emergency assistance paid to a 3rd party on behalf of a migrant or seasonal farmworker in the job stream.  Emergency assistance includes but is not limited to:

  • Gas
  • Housing
  • Transportation
  • Vehicle repair


Employment and Training (E&T) Payments - 7 CFR § 273.9(b)(1)(iii) and (v) & (c)(5) - Count as earned income any training allowance.  

Exception:  WIOA on-the-job training earnings of EDG members under age 19.   


Exclude any payment made to an E&T participant for costs reasonably necessary and directly related to participation in the Employment and Training Program.  These costs may include, but are not limited to:

  • Books or training manuals
  • Dependent care costs
  • Necessary equipment
  • Other expenses related to work
  • Training or education
  • Transportation
  • Uniforms


Energy Assistance - 7 CFR § 273.9(c)(11) - Exclude payments or allowances made under any federal law for providing energy assistance.  Exclude payments provided through:

  • The Low-Income Home Energy Assistance Program (LIHEAP) 
  • The Department of Housing and Urban Development (HUD) even if the payment is received directly by the recipient.
  • The Farmers Home Administration (FmHA)
  • One-time payments made under Federal or State law for the cost of weatherization or emergency repair or replacement of heating or cooling devices.


Essential Service Payments - 7 CFR § 273.9(b)(1)(ii) - Count payments as self-employment income when an EDG member provides the service.


Essential service program payments are for an elderly and/or disabled household member who needs in-home help.


Experience Works - See Senior Community Services Employment Program