OAR 461-145-0120
Earned Income; Defined

Retroactively effective July 6, 2020:
Earned income is income received in exchange for an individual’s physical or mental labor. Earned income includes all of the following:

(1)

Compensation for services performed, including wages, salaries, commissions, tips, sick leave, vacation pay, draws, or the sale of blood or plasma.

(2)

Income from on-the-job-training, paid job experience, JOBS Plus work experience, or Welfare-to-Work work experience.

(3)

In-kind income, when an individual is an employee of the person providing the in-kind income and the income is in exchange for work performed by the individual, or when received as compensation from self-employment.

(4)

For self-employment, gross receipts and sales, including mileage reimbursements, before costs.

(5)

In:

(a)

The SNAP program, cafeteria plan (see OAR 461-001-0000 (Definitions for Chapter 461)) benefits, and funds placed in a flexible spending account.

(b)

All programs except the SNAP program, cafeteria plan benefits that an employee takes as cash, and funds placed in a flexible spending account.

(6)

Income from work-study.

(7)

Income from profit sharing that the individual receives monthly or periodically, except as provided in OAR 461-145-0089 (Corporations and Other Business Entities; Income and Resources, Not Self-Employment; OSIP, OSIPM, QMB) in the OSIP, OSIPM, and QMB programs .

(8)

The fee for acting as an individual’s representative payee, when that individual is not included in the filing group (see OAR 461-110-0310 (Filing Group; Overview)).

(9)

In the SNAP program, expenditure by a business entity that substantially benefits a principal (see OAR 461-145-0088 (Corporations and Business Entities; Income and Resources; Not OSIP, OSIPM, or QMB)).

(10)

The income a principal (see OAR 461-145-0089 (Corporations and Other Business Entities; Income and Resources, Not Self-Employment; OSIP, OSIPM, QMB)) earns working for a corporation, unless the individual can be considered self-employed under OAR 461-145-0910 (Self-Employment; General; Not OSIP, OSIPM, or QMB) or OAR 461-145-0915 (Self-Employment; General; OSIP, OSIPM, QMB).

(11)

In the OSIP, OSIPM, and QMB programs, a non-business expenditure — including, but not limited to, a personal car or housing payment — paid by an individual’s corporation or business entity (see OAR 461-145-0089 (Corporations and Other Business Entities; Income and Resources, Not Self-Employment; OSIP, OSIPM, QMB)) that benefits the individual.

Source: Rule 461-145-0120 — Earned Income; Defined, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=461-145-0120.

461‑145‑0000
Achieving a Better Life Experience (ABLE) Act 461‑145‑0001
Adoption Assistance 461‑145‑0005
Agent Orange Disability Benefits 461‑145‑0008
Alaska Permanent Fund Dividend 461‑145‑0010
Animals 461‑145‑0020
Annuities 461‑145‑0022
Annuities 461‑145‑0025
Approved Accounts 461‑145‑0030
Bank Account 461‑145‑0035
Black Lung Benefits 461‑145‑0040
Burial Arrangements and Burial Fund 461‑145‑0050
Burial Space and Merchandise 461‑145‑0060
Cash 461‑145‑0080
Child Support and Cash Medical Support 461‑145‑0086
Contributions 461‑145‑0087
Coronavirus Aid, Relief, and Economic Security (CARES) Act 461‑145‑0088
Corporations and Business Entities 461‑145‑0089
Corporations and Other Business Entities 461‑145‑0090
Disability Benefit 461‑145‑0100
Disaster Relief 461‑145‑0105
Disqualifying Income 461‑145‑0108
Dividends, Interest and Royalties 461‑145‑0110
Domestic Volunteer Services Act (VISTA, RSVP) and Small Business Act (SCORE, ACE) 461‑145‑0120
Earned Income 461‑145‑0130
Earned Income 461‑145‑0140
Earned Income Tax Credit (EITC) 461‑145‑0143
Economic Recovery Payment 461‑145‑0145
Educational Account 461‑145‑0150
Educational Income 461‑145‑0170
Energy Assistance Payments 461‑145‑0175
Family Abuse Prevention Act (FAPA) Payments 461‑145‑0184
Filipino Veterans Equity Compensation Fund 461‑145‑0185
Floating Homes and Houseboats 461‑145‑0190
Food Programs Other Than the SNAP program 461‑145‑0200
Foster Care Payments and Guardianship Assistance Benefits 461‑145‑0210
Gifts and Winnings 461‑145‑0220
Home 461‑145‑0230
Housing and Urban Development 461‑145‑0240
Income-Producing Sales Contract 461‑145‑0250
Income-Producing Property 461‑145‑0252
Income-Producing Property 461‑145‑0255
Youth Transitions Program Subsidies 461‑145‑0259
Indian (Native American) Benefits 461‑145‑0260
Indian (Native American) Benefits 461‑145‑0261
Individual Development Account (IDA) 461‑145‑0270
Inheritance 461‑145‑0280
In-Kind Income 461‑145‑0285
Japanese-American Restitution Payments 461‑145‑0290
Job Corps 461‑145‑0300
Workforce Investment Act 461‑145‑0310
Life Estate 461‑145‑0320
Life Insurance 461‑145‑0330
Loans and Interest on Loans 461‑145‑0340
Lodger Income 461‑145‑0343
Manufactured and Mobile Homes 461‑145‑0345
Military Income 461‑145‑0348
Mineral Rights 461‑145‑0360
Motor Vehicle 461‑145‑0365
National and Community Services Trust Act (NCSTA), including AmeriCorps (other than AmeriCorps VISTA) 461‑145‑0370
Older Americans Act 461‑145‑0380
Pension and Retirement Plans 461‑145‑0390
Personal Belongings 461‑145‑0400
Personal Injury Settlement 461‑145‑0405
Plan for Self-support 461‑145‑0410
Program Benefits 461‑145‑0415
Radiation Exposure Compensation Act 461‑145‑0417
Railroad Retirement Payments 461‑145‑0420
Real Property 461‑145‑0430
Real Property Excluded under an Interim Assistance Agreement 461‑145‑0433
Recreational Vehicles 461‑145‑0435
Refunds 461‑145‑0440
Reimbursement 461‑145‑0455
Resettlement and Placement (R&P) Grants 461‑145‑0460
Sale of a Resource 461‑145‑0470
Shelter-in-Kind Income 461‑145‑0490
Social Security Benefits 461‑145‑0500
Social Secuirty Death Benefit 461‑145‑0505
Spousal Support 461‑145‑0510
SSI 461‑145‑0520
Stocks, Bonds and Other Securities 461‑145‑0525
Strikers’ Benefits 461‑145‑0530
Tax Refund 461‑145‑0540
Trusts 461‑145‑0550
Unemployment Compensation Benefit 461‑145‑0560
Uniform Relocation Act 461‑145‑0570
USDA Meal Reimbursement 461‑145‑0580
Veterans’ Benefits 461‑145‑0582
Victims’ Assistance 461‑145‑0583
Virtual Currency or Cryptocurrency 461‑145‑0585
Vocational Rehabilitation Payment 461‑145‑0590
Workers Compensation 461‑145‑0600
Work-Related Capital Assets, Equipment, and Inventory 461‑145‑0810
Deemed Assets 461‑145‑0820
Deemed Assets 461‑145‑0830
When to Deem the Assets of a Sponsor of a Noncitizen and How Income is Deemed 461‑145‑0860
Deemed Assets, Parent of Minor Parent 461‑145‑0910
Self-Employment 461‑145‑0915
Self-Employment 461‑145‑0920
Self-Employment 461‑145‑0930
Self-Employment 461‑145‑0931
Additional Exclusions for Farming Costs
Last Updated

Jun. 8, 2021

Rule 461-145-0120’s source at or​.us