1115.000.00 Income

1115.015.30 Reimbursements

IM-81 August 31, 2006

Exclude reimbursements (Type UI – Source RM or RX), unless the reimbursement is for normal EU living expenses, such as rent or mortgage payment, personal clothing, or food eaten at home (Type UI – Source RL).

To be excluded, these payments must be provided specifically for an identified expense, other than normal living expenses, and used for the purpose intended.

When a reimbursement, including a flat allowance, covers multiple expenses, each expense does not have to be separately identified as long as none of the reimbursement covers normal living expenses. Examples of excludable reimbursements not considered to be a gain or benefit to the EU are listed below.

  • Reimbursements or flat allowances for job or training related expenses such as travel, per diem, uniforms, and transportation to and from the job or training site; however, these expenses, if not reimbursed, are not otherwise deductible. Also exclude reimbursements for travel expenses incurred by migrant workers.
  • Reimbursements for out-of pocket expenses of volunteers incurred in the course of their work.
  • Medical or dependent care reimbursements such as Medicare reimbursements and/or payments made to the claimant under Child Care and Developmental Block Grant (CCDBG).
  • Non-federal reimbursements or allowances to students for specific education expenses, such as travel or books. Count allowances for living expenses, such as food or clothing, as income and not a reimbursement.
  • Reimbursements received by the EU to pay for services provided by Title XX of the Social Security Act.
  • Individual and Family Grant assistance received under Section 408 of the Disaster Relief Act of 1988.
  • A HUD or Farmers Home Administration utility allowance which exceeds the rent (negative rent payment). (Type UI – Source HD/HV/S8)