Income

Type of Income

Counted/Not Counted

IRS 1040 Form

Alimony received

Counted

Line 11

Business (or loss), Schedule C or C-EZ

Counted

Line 12

Capital gain (or loss) [Sale of non-business assets], Schedule E

Counted

Line 13

Child support payments received

Not Counted

Line 21

Dividends, 1099-DIV

Counted

Line 9

Education scholarships, awards, fellowship grants NOT used for living expense, Pub. 970

Counted

Line 21

Education scholarships, awards, fellowship grants used for living expense, Pub. 970

Counted

Line 21

Employee Compensations (Wages, salaries, tips, bonuses, awards, and fringe benefits)

Counted

Line 7

Farm income (or loss), Schedule F

Counted

Line 18

Gifts or cash contributions

Not Counted

N/A

Government benefits (CalWORKs, Adoption/Foster Care assistance, disaster relief, relocation assistance)

Not Counted

N/A

In-kind income

Not Counted

N/A

Individual Retirement Account (IRA) distributions, 1099-R

Counted

Line 15b

Inheritance or taxable portion of inherited IRA or inherited pension

Not Counted

N/A

Interest income (taxable and tax exempt), 1099-INT

Counted

Line 8a and 8b

Interest income not received because the interest charged was below the applicable federal rate

Counted

Line 21

Loan proceeds

Not Counted

N/A

Lump sum income (Retroactive Social Security & Railroad Retirement benefits)

Counted as annual income

Line 20a and 20b

Lump sum received (Lottery winnings, cancellation of debt, surviving spouse receives salary or wages from decedent's spouse)

Counted as annual income

Line 21

Pensions, Department of Defense Retirement Board military retirement, endowment contracts paid as annuities, and taxable annuities

Counted

Line 16b

Rental real estate income (American Indian/Alaskan Native Exemptions), Schedule E

Counted

Line 17

Roth IRA, 401K, 403(b), or 457(b) Qualified Distribution

Not Counted

N/A

Royalties, partnerships, S-Corporations, trusts, etc. (or loss) [American Indian/Alaskan Native Exemptions], Schedule E

Counted

Line 17

Self-employment (in excess of expenses), Schedule K-1, Schedule SE

Counted

Line 21

SSA Retirement, Survivors or Disability Benefits (Title II) (RSDI)

Counted

Line 20a and 20b

State Disability Insurance (SDI), NOT treated as unemployment benefits

Not Counted

N/A

State Disability Insurance (SDI), when treated as unemployment compensation, 1099-G

Counted

Line 19

Supplemental Security Income (SSI) / State Supplementary Payment (SSP) benefits

Not Counted

N/A

Tax Refund

Counted

Line 10

Unemployment Insurance Benefits (UIB)

Counted

Line 19

Veteran's service-related disability benefits, pension, annuity

Not Counted

N/A

Veteran’s Administration education, training, or subsistence allowances

Not Counted

N/A

Work study income

Counted

N/A

Workers' Compensation

Not Counted

N/A

Type of Income

Counted/Not Counted

Distributions from Alaska Native corporations and settlement trusts

Not Counted

Distributions from any property held in trust, subject to federal restrictions, located within the most recent boundaries of a prior Federal reservation, or otherwise under the supervision of the Secretary of the Interior

Counted

Distributions and payments from rents, leases, rights of way, royalties, usage rights, or natural resource extraction and harvest from:

• Rights of ownership or possession in any lands located within the most recent boundaries of a prior Federal reservation, or otherwise under the supervision of the Secretary of the Interior
• Federally protected rights regarding off-reservation hunting, fishing, gathering, or usage of natural resources

Counted

Distributions resulting from real property ownership interests related to natural resources and improvements:

• Located on or near a reservation or within the most recent boundaries of a prior Federal reservation; or
• Resulting from the exercise of federally-protected rights relating to such real property ownership interests

Counted

Payments resulting from ownership interest in or usage rights to items that have a unique religious, spiritual, traditional, or cultural significance or rights that support subsistence or a traditional lifestyle according to applicable Tribal Law or custom

Counted

Student financial aid provided under the Bureau of Indian Affairs education programs

Counted