When determining income eligibility, the department considers the household's earned and unearned income. For a salaried household member, earned income includes income in cash or in kind, before deductions, such as income taxes, social security taxes, insurance premiums, or savings bonds, earned through the receipt of wages, salary, commissions, or fees.

For a self-employed household member, earned income is the taxable income declared on the most recent tax return plus all depreciation allowances claimed as a deduction on the return.

All other income is considered unearned income and is considered when received.

Source: 2 SDR 88, effective July 1, 1976; 7 SDR 66, 7 SDR 89, effective July 1, 1981; 7 SDR 121, effective July 2, 1981; transferred from § 67:16:23:04, effective August 23, 1992; 21 SDR 86, effective December 29, 1994; 22 SDR 2, effective July 17, 1995.

General Authority: SDCL 28-6A-12.

Law Implemented: SDCL 28-6A-2.