National Flood Insurance Payments (NFIP) - 7 CFR § 273.9(c)(10) - Exclude any payments made to the property owner to reduce the risk of future flood damage.


Native American Funds Excluded by Federal Statute - 7 CFR § 273.9(c)(10) - Many payments made to Native Americans under federal law are totally excluded income.  Some payments are partially excluded.  Click here for the list of public laws and the treatment of the funds.


Native American Tribal Dividends -  7 CFR § 273.9(c)(10) - Exclude $2000 for each individual, per year, from tribal dividend payments.

Exceptions: 

  • Exclude all tribal dividends deposited into a child’s trust.
  • Count casino profit payments as unearned income in the month received.  Do not apply the $2000 exclusion.


Nutrition Assistance Payments - 7 CFR § 273.9(c)(10) - Exclude as income payments made on behalf of the EDG. Programs include but are not limited to:

  • Child Care and Adult Care Food Program
  • National School Lunch Program
  • School Breakfast Program
  • Special Supplemental Food Program for Women, Infants, and Children (WIC)
  • Summer Food Service Program for Children


Count as self-employment to the provider except the portion paid for the provider’s own children. The cost of the purchased food is a self-employment expense.