1115.000.00 Income

1115.035.05 Earned and Standard Income Deductions

IM-102 October 1, 2021; IM-144, October 1, 2020; IM-149, September 27, 2019; IM-117, September 8, 2017; IM-60, September 14, 2016; IM-89 September 23, 2015; IM-47 September 10, 2014; IM-80 September 10, 2013; IM-79 September 4, 2012; IM-51 September 2, 2011; IM-58 September 2, 2010; IM-62 August 28, 2009; IM-68 September 03, 2008; IM-79 August 28, 2007; IM-84 August 31, 2006; IM-84 August 31, 2006; IM-102 September 1, 2005; IM-111 October 22, 2004; IM-125 September 19, 2003

Earned Income Deduction: Twenty percent (20%) of gross earned income received as compensation for services performed as an employee, income received from self-employment after deducting the self-employment business cost, and monies received as a training allowance is deducted from the household’s total gross earned income. (This deduction does not apply to workmen’s compensation, strike benefits, or rental income unless such rental income meets the definition of self-employment income.)

Standard Income Deduction: In computing a household’s total countable income, the appropriate standard deduction is allowed. The standard deduction used depends upon the number of eligible members in the household. The standard deductions are as follows:

  • 1-3 members $177
  • 4 members $184
  • 5 members $215
  • 6 or more members $246

The eligibility system determines the correct standard deduction based on the size of the household.