Appendix B

Types of Income

Academic Achievement Incentive Scholarships

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Academic Competitiveness Grants

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Accelerated life insurance payments

Some life insurance policies, in certain circumstances, allow the policy owner to receive some or all of the proceeds of the life insurance policy in the form of accelerated life insurance payments prior to the death of the insured.

Adoption assistance

An adoption assistance grant provided to adoptive parents. It is funded either federally through Title IV-E of the Social Security Act or by the state under Minnesota Statutes, section 259.67.

AmeriCorps-National Civilian Community Corps (AmeriCorps NCCC) living allowances and other payments

A residential service program for young adults between the ages of 18 and 24 in which participants provide work teams for a variety of community service projects. Participants of AmeriCorps NCCC receive a stipend or living allowance generally based on minimum wage requirements. Participants are eligible to receive an educational award made upon completion of a specified term of service.

AmeriCorps State and National living allowances and other payments

A national service program authorized by the National and Community Service Act of 1990. The program provides grants to States, Indian tribes, private and public nonprofit organizations and Institutes of Higher Education for community service projects, such as educational programs, environmental activities, and disaster relief. Participants of AmeriCorps State and National receive a stipend or living allowance generally based on minimum wage requirements. Participants are eligible to receive an educational award made upon completion of a specified term of service.

AmeriCorps VISTA payments

This program provides full-time AmeriCorps VISTA members to community organizations and public agencies to create and expand community service programs. Participants of AmeriCorps VISTA receive a stipend or living allowance generally based on minimum wage requirements. Participants are eligible to receive an educational award made upon completion of a specified term of service.

Annuity payments

Payments from an annuitized contract either in the form of a single lump sum or several payments over several months or years according to the terms chosen when the contract was annuitized.

Austrian Reparation payments (also called Austrian Social Insurance payments)

The nationwide class action lawsuit, Bondy v. Sullivan, involved Austrian social insurance payments which were passed, in whole or in part, on wage credits granted under Paragraph 500–506 of the Austrian General Social Insurance Act. (GSIA). These paragraphs grant credits to individuals who suffered a loss (i.e., were imprisoned, unemployed, or forced to flee Austria) during the period from March 1933 to May 1945 for political, religious, or ethnic reasons.

Awards

Cash, merchandise, or products received primarily in recognition of employment, religious, charitable, scientific, educational, artistic, literary or civic achievement.

Blood and blood plasma sales

Compensation received for blood or blood plasma donations.

Blood product settlement payments

Payments made pursuant to the class settlement of Susan Walker v. Bayer Corp., et al, and to the release of any claims in that case that were entered into in lieu of class settlement.

Bureau of Indian Affairs (BIA) student assistance

BIA funded student financial aid to eligible individuals.

Cash assistance programs

Public programs established to provide for people’s basic living expenses, including General Assistance (GA), Housing Support (HS), Minnesota Family Investment Program (MFIP), Minnesota Supplemental Aid (MSA), Refugee Cash Assistance (RCA), and emergency cash programs.

Child Care Assistance Program (CCAP)

Public program available to help low- and moderate-income families pursue employment or education leading to economic self-sufficiency by subsidizing their childcare.

Child Care and Development Block Grant Act (CCDBGA) payments

Federally funded child care assistance payments for low income families and children with special needs. These payments are administered by the Child Care and Development Fund (CCDF).

Child support

A voluntary or court-ordered payment by non-custodial parents for the support of their children.

Clergy housing, in-kind

Housing provided to clergy in exchange for work or services. Cash is not provided in lieu of the housing.

Clergy housing, cash payment

Housing allowances paid in cash to members of the clergy as compensation for employment.

Clinical trial participation payments

Compensation for participation in a clinical trial that involves the research and testing of medical treatments for a rare disease or condition.

Cobell v. Salazar Class Action Settlement (also known as Claims Resolution Act of 2010)

Fund reimbursing a large number of Individual Indian Money (IIM) account holders due to inadequate historical accounting of funds held in trust by the federal government.

College Assistance Migrant Program (CAMP)

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Commissions

Fees paid to a person for performing a service. (e.g., a percentage of sales).

Community Service Employment Program (Title V of the Older Americans Act)

Federally funded payments for supportive services or reimbursement for out-of-pocket expenses to employees performing services in such programs as the Experience Works program and the Senior Aides program.

Conservation and Youth Service Corps payments

Paid service work under the National and Community Service Act of 1990 under Title I.

Consumer Support Grant (CSG) program

A state-funded program providing funds to help people with functional limitations and their families purchase and secure supports that people need to live safely and independently in the community. CSG allows a person to convert the state portion of medical assistance payments for specific home care services into a cash grant. Eligible participants receive monthly cash grants to replace fee-for-service home care services payments.

Corporation for National and Community Service (CNCS) payments

Established by the National and Community Service Trust Act of 1993 (NCSTA) by combining two formerly independent agencies: the Commission on National Service and ACTION. CNCS funds payments to volunteers in programs authorized under the Domestic Volunteer Services Act, including:

AmeriCorps
Urban Crime Prevention Program
Special volunteer programs under Title I
Demonstration programs under Title II
Senior Corps:
- Retired Senior Volunteer Program (RSVP)
- Foster Grandparent Program
- Senior Companions

Coverdell Education Savings Account (ESA) (also referred to as a Section 530 Plan and formerly known as an Educational Individual Retirement Account)

An account established to pay the educational expenses (elementary, secondary, and postsecondary school) of an individual who is the designated beneficiary and is under age 18 or a person with special needs.

Credit disability insurance payments

Payments issued to, or on behalf of, borrowers on loans, mortgages, etc. in the event of disability. These insurance payments are made directly to the loan or mortgage companies, etc., and are not available to the person.

Credit life insurance payments

Payments issued to, or on behalf of, borrowers on loans, mortgages, etc. in the event of death. These insurance payments are made directly to the loan or mortgage companies, etc., and are not available to the person.

Crime victim payments

Payments made to compensate crime victims for losses resulting from a crime.

Direct Loan Program payments

Program in the Title IV of the Higher Education Act of 1965 that provides student financial aid in:

Direct subsidized loans
Direct unsubsidized Loans
Direct PLUS loans
Direct Consolidation loans

Disability payments that are part of the employer’s benefit package

An employer’s policy or practice that provides salary continuation or other payments to workers during periods of disability.

Disaster Assistance, federal declaration

Payments issued pursuant to a presidential declaration of disaster or emergency. These payments may be made by the federal government (including, but not limited to, grants from the Federal Emergency Management Agency (FEMA), states, local governments, and disaster relief organizations such as the Red Cross and Salvation Army).

Disaster Assistance, state declaration

Payments issued pursuant to a state declaration of disaster or emergency. These payments may be made by the state government (including, local governments, and disaster relief organizations such as the Red Cross and Salvation Army).

Diversionary Work Program (DWP) payment

A short-term, work focused program for families applying for cash benefits. It provides a maximum of four consecutive months in a 12-month period of necessary services and supports to families that will lead to a subsidized employment, increased economic stability and reduced risk of needing longer term assistance under Minnesota Family Investment Program. (MFIP).

Dividend payment

The amount of the profit distribution a shareholder receives or the amount of the surplus distribution a policyholder of a participating insurance policy receives.

Dividend accumulation

Dividends that the policy holder has left in the custody of the insurer to accumulate interest.

Dividend addition

Amounts of additional life insurance purchased with dividends.

Domestic Volunteer Service Act payments

Established to provide funding and regulations for federally administered volunteer activity programs. Volunteers in such programs may receive payments in the form of a minimal stipend, payment for supportive services (such as housing, supplies, equipment), and expense allowance, and/or reimbursement of out-of-pocket expenses.

Earned income

Money received from employment or self-employment. This includes but is not limited to salaries, wages, tips, commissions, vacation and sick pay.

Emergency General Assistance (EGA) payments

Provides payments to adults without children and to families to meet emergency needs such as shelter and utility payments.

Employment and Training Reimbursements and Allowances

These include employment and training reimbursements and allowances received from local social services programs and the Workforce Investment Act (WIA) program.

Energy Assistance Program payments

Federally funded block grant for energy assistance payments to low income households.

Experience Works wages

Wages paid to participants in programs carried out under the Community Service Employment Program, Title V of the Older Americans Act.

Family Support Grants

A state-funded program that provides funds to help families provide home care for dependents with developmental disabilities. Includes both cash and non-cash payments provided under this program.

Farm income

Common types of farm income that are considered self-employment income include:

Proceeds from sale of crops, livestock, or products
Soil conservation payments, such as Conservation Reserve Payments (CRP)
Proceeds from machine rental, including wages to the farmer/operator
Capital gains or capital losses

Federal Family Education Loans (FFEL)

A student financial aid created by Title IV of the Higher Education Act of 1965. FFEL includes four components:

Stafford loans (formerly Guaranteed student loans)
Unsubsidized Stafford loans
Federal PLUS loans
Federal Consolidation loans

Federal Supplemental Opportunity Grant (FSEOG)

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Federal Work-Study (FWS) program

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Fellowships

Amounts paid to enable qualified individuals to further their education and training by scholastic or research work, etc.

Filipino Veterans Equity Compensation (FVEC) fund payments

Section 1002 of the American Recovery and Reinvestment Act of 2009 (ARRA) established the FVECF to issue one-time payments to eligible Filipino veterans who aided American troops during World War II.

Food Support Program

Former name of the Federal Supplemental Nutrition Assistance Program (SNAP).

Foster Care payments

A payment made to the foster care provider for the purpose of meeting the needs of the individual in care. Payments include:

Federally funded foster care IV-E payments
State funded, non-IV-E, foster care payments
Adult foster care payments
Other payments for the care of foster children or adults who live in the household

Foster Grandparent Program payments

A program funded by the Corporation for National and Community Service (CNCS) providing the opportunity for volunteers age 55 and older to work with children. Part of the Senior Corps Program.

Fundraiser income

Funds raised by a community group or organization.

Gambling winnings

Cash or other items won in a game of chance, lottery, or contest.

Gear Up (Gaining Early Awareness and Readiness for Undergraduate Programs) scholarships

A student financial aid program created by Title IV of the Higher Education Act of 1965.

General Assistance (GA) benefits

A program authorized under Minnesota Statutes 256D to provide cash assistance to needy individuals and couples without children.

German reparation payments

Passed in 1956 to provide for reparations payments to certain survivors of the Holocaust.

Gift income

Something a person receives which is not repayment for goods or services the person provided and is not given because of a legal obligation on the giver’s part. Gift income can be cash or in-kind. To be a gift, something must be given irrevocably. (i.e., the donor relinquishes all control).

Gifts to children with life-threatening conditions

Payments made by tax-exempt organizations (e.g. Make a Wish) to or for the benefit of children younger than age 18 with life-threatening conditions. These gifts include gifts to the child's parents for the child's benefit and indirect benefits to other family members, such as payment to accompany the child on a trip. Such gifts can also include in-kind gifts, which is any food, shelter, or other item donated to the child or another individual on the child’s behalf.

Grants

Amounts paid to enable qualified individuals to further their education and training by scholastic or research work, etc.

Gross income

Total earned and unearned income before any deductions or disregards are applied.

Gross Social Security Administration (SSA) Retirement, Survivors, Disability Insurance (RSDI) benefits

The RSDI benefit amount before deducting a Medicare premium and other withholdings.

High School Equivalency Program (HEP) financial aid

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Honoraria

Honorary or free gifts, rewards, or donations usually provided gratuitously for services rendered (e.g., a guest speaker), for which no compensation can be collected by law. An honorarium may include a free gift of lodging, or payment of an individual’s expenses.

Hostile fire, imminent danger and combat pay

Types of special pay to a service member.

Housing allowances

Housing allowances paid in cash as compensation for employment.

Housing assistance, federal

The Federal Government through the Office of Housing and Urban Development (HUD) and the U.S. Department of Agriculture’s Rural Housing Service (RHS), formerly called the Farmers Home Administration, provides many forms of housing assistance, including: subsidized housing (e.g., public housing, reduced rent, cash towards utilities, etc.); loans for renovations; loans for construction, improvement, or replacement of farm homes and other buildings; mortgage or investment insurance; guaranteed loans and mortgages. This assistance may be provided directly by the federal government or through other entities such as local housing authorities, nonprofit organizations, etc.

Housing and Urban Development (HUD) subsidies

Rental payments made directly to a landlord through the Housing and Urban Development (HUD) agency, including Section 8 payments made through the Housing and Redevelopment Authority and refunds or rebates from HUD for excess rents charged.

Housing Support (HS) payments

A program paying for room and board for low income seniors and adults with disabilities.

Individual Development Account (IDA)

A special bank account established under the Family Assets for Independence in Minnesota (FAIM) program that helps a person save for education, purchase of a first home, or to start a business. Eligible people must have earned income and have low income and assets.

Infrequent income

Income is infrequent if a person receives it only once during a calendar quarter from a single source and did not receive it in the month immediately preceding that month or in the month immediately after that month, regardless of whether or not these payments occur in different calendar quarters.

Inheritance

Cash, a right, or noncash items received as the result of someone’s death.

In-home day care payment

A form of self-employment in which a person provides day care services in their home.

In-kind income

Payment for a service in a form other than money, or receipt of non-cash gifts or non-cash contributions such as food or clothing.

Insurance benefit or settlement

Income paid by an insurance company to the insured or their beneficiary to settle an insurance claim within the guidelines of the insurance policy.

Interest

Money earned from of a bank account, loan, or other investment. Earned interest may be credited to the account or paid directly to the owner.

Interest income from Indian trust land or restricted lands

Income from interests in restricted land allotted to an individual who is of Indian descent from a federally recognized Indian tribe.

Irregular income

Income that a person cannot reasonably expect to receive.

IV-E Adoption Assistance

Adoption assistance placements funded under Title IV-E of the Social Security Act.

IV-E Foster Care

Foster care placements funded under Title IV-E of the Social Security Act.

IV-E Kinship Assistance

Assistance payments funded under Title IV-E of the Social Security Act.

James Zadroga 9/11 Health and Compensation Act of 2010

Payments made to a worker or volunteer, or if deceased, his or her heir, under the World Trade Center (WTC) Litigation Settlement or distributed by the WTC Captive Insurance Company. These payments are considered disaster assistance.

Japanese-American and Aleutian restitution payments

Reparation payments to certain United States citizens of Japanese ancestry and resident Japanese noncitizens and certain eligible Aleuts who were interned or relocated during World War II.

Jensen Settlement Agreement payment

A fund resulting from settlement the lawsuit Jensen et al v. Minnesota Department of Human Services, et al. in which residents of the former Minnesota Extended Treatment Options (METO) program alleged they were unlawfully and unconstitutionally secluded and restrained.

Jury duty, pay

Employer payments to employees while on jury duty.

Jury duty, compensation

Court payments to help cover out-of-pocket expenses incurred while on jury duty.

Kinship assistance payments

An assistance grant provided to grandparents and other relatives who have assumed legal guardianship of children for whom they have custody. It is funded either federally through Title IV-E of the Social Security Act or by the State under Minnesota Statutes, section 259.67.

Leveraging Education Assistance Partnership (LEAP) student financial aid (formerly State Student Incentive Grants (SSIG))

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Life annuity payments

Annuity payments that continue for the life of the annuitant.

Lottery winnings

Cash or other items won in a game of chance, lottery, or contest.

Low Income Home Energy Assistance Program (LIHEAP) payments

Federal block grant for energy assistance payments to low income households. The LIHEAP in Minnesota is the Energy Assistance Program (EAP).

Lump sum income

One-time income that is not predictable. Periodic reoccurring income is not lump sum income. Examples of lump sum income include, but are not limited to:

Winnings (lottery, gambling)
Insurance settlements
Worker’s Compensation settlements
Inheritances
Retroactive Retirements, Survivors and Disability Insurance (RSDI); Supplemental Security Income (SSI); Veterans Administration (VA) and unemployment insurance benefits

Medical support payments

Health insurance coverage or cash payments that a parent provides or is court-ordered to provide to meet the medical needs of the parent's child.

Medicare Part B reimbursements

Reimbursement of the Part B premium.

Mille Lacs Band of Ojibwa Elder Supplement Assistance Program payments

This program makes payments to elderly tribal members who meet the program's income and asset limits.

Minnesota Family Investment Program (MFIP) payments

A program authorized under the federal Temporary Assistance to Needy Families (TANF) block grant and Minnesota Statutes 256J to provide cash assistance and employment support to needy families. MFIP replaced the Aid to Families with Dependent Children (AFDC) program.

Minnesota Supplemental Aid (MSA) benefits

A state-funded program that provides cash assistance to some SSI recipients and those who would be SSI eligible if not for other income.

National Science and Mathematics Access to Retain Talent (SMART) grants

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Nazi Persecution payments

Benefits provided by countries to victims of Nazi persecution. These include:

Austrian Reparation payments
German Reparation payments
Netherlands WUV payments
Other payments received as a result of being a victim of Nazi persecution

Netherlands Act (WUV) payments to victims of Japanese persecution

The Dutch government makes payments under the Netherlands' Act on Benefits for Victims of Persecution 1940-1945. Payments are for both Dutch and non-Dutch people who, during the Japanese occupation of the Netherlands East Indies (now the Republic of Indonesia) in World War II, were victims of persecution.

Netherlands Act (WUV) payments to victims of Nazi persecution

The Dutch government makes payments under the Netherlands' Act on Benefits for Victims of Persecution 1940-1945. Payments are for both Dutch and non-Dutch people who, during the German occupation of the Netherlands and Netherlands in World War II, were victims of persecution.

Non-Title IV of Higher Education Act and non-Bureau of Indian Affairs student financial aid

Such aid includes grants, scholarships, gifts and so on.

Paid internships

Student financial aid that requires work.

Participation incentive payments

Incentive payments or cash-like cards for participation in projects with grant agreements.

Pell grants

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Pension payments

A fixed sum paid regularly to retired people or their dependents.

Per capita distributions of all funds held in trust by the Secretary of the Interior to members of an Indian tribe

Payments that are made according to the number of individuals in a tribe and in which each individual tribe member shares equally.

Perkins loan

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Picket duty pay

Strike benefits paid by a union to its members.

Plan to Achieve Self Support (PASS) financial aid

A plan approved by the Social Security Administration that allows certain assets or income of the person to be excluded in determining benefits for some assistance programs.

Presidential Access scholarships

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Prizes

Cash or other items won in a game of chance, lottery, or contest.

Public assistance appeal payments

Payments resulting from an appeal of public assistance benefits.

Public assistance payments

Benefits paid through the local, county, tribal, state or federal government.

Radiation Exposure Compensation Act payments

Payments made by the federal government to certain individuals (or their survivors) who were exposed to radiation from government nuclear testing and uranium mining.

Railroad Retirement Board (RRB) benefits

The RRB is an independent agency of the Federal Government. It administers benefits and Medicare for railroad workers and their families. Railroad workers and their families who meet certain service requirements are eligible for retiree, disability dependent or survivor benefits.

Refugee Cash Assistance (RCA)

A program that provides financial help to certain refugees.

Refunds for rental security and utility deposits

Security and utility deposit refunds, paid by the applicant or another party, including the Emergency Assistance (EA) or Emergency General Assistance (EGA) programs.

Reimbursements for expenses

Reimbursements for out-of-pocket expenses incurred while performing volunteer services, jury duty or employment.

Reimbursements for medical expenses

Reimbursements for out-of-pocket health care expenses.

Reimbursements for property

Cash or in-kind payments to replace personal or real property made by public agencies, issued by insurance companies, awarded by a court, or issued through public appeal.

Relative custody assistance payments

Monthly financial assistance administered by Social Services for relatives who take permanent legal and physical custody of children with special needs upon a juvenile court determination that children are unable to return to their parent’s home.

Relocation assistance payments, federal

Relocation assistance for displaced persons under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, the Housing and Redevelopment Act of 1965, or the Housing Act of 1965. This assistance is paid when the government requires an individual to move.

Rental income

Payments that an individual receives from another person for the use of real or personal property such as land, housing, or machinery.

Retired Senior Volunteer Program (RSVP) reimbursements

A program funded by the Corporation for National and Community Service (CNCS) providing reimbursements for costs incurred to people age 55 and over for volunteer services. Part of the Senior Corps program.

Retirement payments

Cash and other assets paid from a private or public retirement fund.

Retirement, Survivor’s and Disability Insurance (RSDI) payments

Monthly income provided by the Social Security Administration to retired people, survivors or dependents of insured people and people with disabilities who have contributed to Federal Insurance Contributions Act (FICA). Payments made to people with disabilities are referred to as Social Security Disability Insurance (SSDI) benefits.

Retroactive payments

A one-time payment or payments in installments for benefits retroactive back to the date of eligibility.

Ricky Ray Hemophilia Relief Act payments

Settlements to people with blood-clotting disorders who may have contracted an HIV infection from a blood transfusion. The current and former spouses of these people as well as their children who also contracted HIV are also eligible for the settlement payment.

Robert C. Byrd Honors Scholarship Program

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Roomer/boarder income

Income that a person receives for lodging, meals, or related services from people living in the person’s home. Different from rental income.

Royalties

Compensation paid to the owner for the use of property, usually copyrighted material (e.g., books, music, or art) or natural resources (e.g., minerals, oil, gravel, or timber). Royalty compensation may be expressed as a percentage of receipts from using the property or as an amount per unit produced.

Salary

A form of monetary compensation/wage/income in exchanged for work or service.

Scholarships

Amounts paid to enable qualified individuals to further their education and training by scholastic or research work, etc.

Seasonal income

Income that is received for only part of the year.

Self-employment income

A form of income in exchange for work or service done by a self-employed person rather than by an employee for an employer.

Senior Aids Program wages

Wages paid to participants in programs carried out under the Community Service Employment Program, Title V of the Older Americans Act.

Senior Companions payments

A program funded by the Corporation for National and Community Service (CNCS) providing payments to volunteers age 55 and over who provide assistance and friendship to adults who have difficulty with daily tasks, such as shopping or paying bills. Part of the Senior Corps program.

Senior Corps

A program funded by the Corporation for National and Community Service (CNCS) linking volunteers age 55 and over to service opportunities, including:

Retired Senior Volunteer Program (RSVP)
Foster Grandparent Program
Senior Companions

Severance pay

Payment made by an employer to an employee whose employment is terminated independently of his or her wishes or due to voluntary early retirement.

Social Security Disability Insurance (SSDI)

A benefit paid to people with a disability or blindness who have contributed to Federal Insurance Contributions Act (FICA). May also be called Retirement, Survivors, and Disability Insurance (RSDI).

Special Leveraging Educations Partnership (SLEAP) Program grants

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Spousal maintenance income

An allowance for support that a court orders a person to pay to his or her current or former spouse. Formerly referred to as alimony.

State adoption assistance payments

Adoption assistance placement payments funded by Minnesota for the purpose of meeting the needs of the individual in care.

State foster care payments

Foster care placement payments funded by Minnesota for the purpose of meeting the needs of the individual in care.

State kinship assistance payments

Kinship assistance payments funded by Minnesota for the purpose of meeting the needs of the individual in care.

State Student Incentive Grant Program (also known as the Leveraging Educational Assistance Partnership (LEAP) program)

A student financial aid program created by Title IV of the Higher Education Act of 1965.

State work study income

A student financial aid program created by Minnesota.

Student financial aid

Loans, grants, scholarships, fellowships, internships, some training expenses, gifts and work study funds provided to a person enrolled in and attending an educational institution.

Student income

Earned income of a person enrolled in and attending an educational institution.

Supplemental Education Opportunity Grants (SEOG)

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Supplemental Nutrition Assistance Program (SNAP)

A U.S. Department of Agriculture program that issues benefits in the form of electronic benefits to purchase food. May also be known as "Food Support" or "Food Stamps."

Supplemental Security Income (SSI) payments

Monthly benefits paid by the Social Security Administration based on financial need to low income people age 65 or older or people who are blind or have a disability.

Taxable income

Income subject to taxation.

Tax credits

An amount of money that can be offset against a tax liability.

Tax refund

A state or federal refund of the difference between taxes paid and taxes owed.

Teacher Education Assistance for College and Higher Education (TEACH) grants

A student financial aid program created by Title IV of the Higher Education Act of 1965.

Third party vendor payment (TPVP)

A payment made directly to a vendor by a third party for goods or services the vendor provided to an eligible individual or couple.

Tips

Gratuities paid to the employee by a customer of the employer and kept by the employee.

Title IV of the Higher Education Act of 1965

A federal law that authorizes programs that provide student financial aid. These programs include, but are not limited to:

Pell grants
Academic Competitiveness Grants
National Science and Mathematics Access to Retain Talent (SMART) grants
Federal Family Education Loan (FFEL) Program. FFEL includes four components:
- Stafford Loans
- Unsubsidized Stafford Loans
- Federal PLUS Loans
- Federal Consolidation Loans
Perkins Loans
Federal Supplemental Education Opportunity Grant (SEOG) Program
Supplemental Education Opportunity Grants (SEOG) Program
Work Study Program
Teacher Education Assistance for College and Higher Education (TEACH) Grants
Direct Loan Program. Direct Loans include four components:
- Direct Subsidized Loans
- Direct Unsubsidized Loans
- Direct PLUS Loans
- Direct Consolidation Loans
Leveraging Educational Assistance Partnership (LEAP) Program
Special Leveraging Educational Assistance Partnership (SLEAP) Program
Robert C. Byrd Honors Scholarship Program (also known as Byrd Honors Scholarships)
TRIO Program
Academic Achievement Incentive Scholarships
Gear Up
High School Equivalency Program (HEP)
College Assistance Migrant Program (CAMP)
State Student Incentive Grant Program
Presidential Access Scholarships

Tort settlement

Rights, obligations, and remedies applied by courts in civil proceedings to provide relief for persons who have suffered harm from the wrongful acts of others.

Trade Adjustment Reform Act of 2002 (TAA) assistance

Aid to workers who lose their jobs or whose hours of work and wages are reduced as a result of increased imports. Workers may be eligible for training, job search and relocation allowances, incomes support and other reemployment services.

Tribal land settlements and judgments

Funds held in trust by the Secretary of the Interior or distributed per capita pursuant to a plan prepared by the Secretary of the Interior. Including:

Judgment funds distributed per capita under P.L. 99-377 to the Mississippi Band Chippewa Indians of White Earth, Leech Lake, and Mille Lacs reservations.
Distributions of claims settlement funds under P.L. 99-264, P.L. 100-153, and P.L. 100-212 to members of the White Earth Band of Chippewa Indians from the White Earth Reservation Land Settlement Act of 1985 (WELSA).
Per capita payments made under 25 USC § 1407 to members of the Bois Forte Band of Chippewa Indians or the Grand Portage Band of Lake Superior Chippewa Indians pursuant to the agreement to restrict tribal rights to hunt and fish in ceded territories.
Per capita payments made under P.L. 85-794 to members of the Red Lake Band of Chippewa Indians from the proceeds of the sale of timber and lumber on the Red Lake Reservation.
Receipts derived from trust lands and distributed under P.L. 94-114 to the White Earth Band of Chippewa Indians regarding submarginal land held in trust by the United States.
Judgment funds distributed under P.L. 98-123 § 3 to the Red Lake Band of Chippewa Indians.
Per capita and dividend payment distributions of judgment funds made under P.L. 99-130 to members of the Prairie Island Sioux, Lower Sioux, and Shakopee Mdewakanton Sioux Communities of Minnesota.
Funds distributed per capita under P.L. 99-146 to members of the Chippewa of Lake Superior and the Chippewa of the Mississippi.

Tribal trust or restricted lands, individual interest

Payments an applicant or enrollee receives from his or her interest in Indian trust land or other restricted Indian lands.

Tribal per capita payments from gaming revenue (casino profits)

The distribution of money or other things of value to all members of the tribe, or to certain identified groups of members, paid directly from the net revenues of any tribal gaming activity.

Tribal per capita payments from a tribal trust

The distribution of money or other things of value to all members of the tribe, or to certain identified groups of members, paid directly from a tribal trust.

Trio Programs (TRIO)

Student financial aid programs created by Title IV of the Higher Education Act of 1965. TRIO includes eight programs targeted to serve and assist low-income individuals, first-generation college students, and people with disabilities:

Educational Opportunity Centers
Ronald E. McNair Post-baccalaureate Achievement
Student Support Services
Talent Search
Training Program for Federal TRIO Programs Staff
Upward Bound
Upward Bound Math-Science
Veterans Upward Bound

Unearned income

Cash or in-kind benefits received without being required to perform any work or service.

Unemployment Insurance (UI)

A state cash payment made to some people who have lost their jobs.

Vacation donation compensation

Income from the employer’s vacation donation program.

Veterans’ Administration (VA) benefits

Benefits and services provided by the VA to people who have served in the U.S. armed forces and their dependents.

Veterans Benefits for educational assistance

The Department of Veterans Affairs (VA) provides educational assistance through different programs, including vocational rehabilitation.

Veterans’ Children with Certain Birth Defects payments

Payments made to children of Vietnam or Korean veterans born with spina bifida, or payments made to the children of women Vietnam veterans if they have certain birth defects.

Vietnamese Commando Compensation Act Payments

Payments made to an individual who was captured and interned by the Democratic Republic of North Vietnam as a result of that person's participation in certain military operations (known as OPLAN 34A or its predecessor, or OPLAN 35).

Vocational Rehabilitation payments

The Minnesota Department of Economic Security administers Minnesota’s Vocational Rehabilitation program to assist individuals with disabilities with job training and independent living. The program issues grants to organizations, provides for payments to employers, educational or vocational programs on behalf of beneficiaries, and may make direct payments to individuals.

Voluntary Resettlement Agency Matching Grant Program grants

A grant offered by some Voluntary Resettlement Agencies (VOLAGs) to help some refugees attain self-sufficiency.

Voluntary Employees' Beneficiary Association (VEBA) payments

Benefits paid to members of the mutual association or their beneficiaries.

Wages

Money received in exchange for work or service.

Women, Infant and Children (WIC) vouchers

A federal program authorized by the Child Nutrition Act of 1966 to provide nutritious food and nutrition education to low-income pregnant and postpartum women and their children.

Workers’ compensation payments

Employer-paid insurance benefits that cover medical expenses and lost wages to workers injured on the job.

Workforce Investment Act (WIA) income

Earned income of individuals facing serious barriers to employment through employment related services such as job training.