2-009.02 Earned Income

Earned income is money received from wages, tips, salary, commissions, profits from activities in which an individual is engaged as a self-employed person or as an employee, or shelter received at no cost in lieu of wages. For shelter in lieu of wages, see 468 NAC 2-009.04B4.

Earned income also includes earnings over a period of time for which settlement is made at one given time, as in the instance of farm crops or poultry. Earnings so received are prorated for the same number of ensuing months as was included in the earning period.

Note: Reimbursement for employment-related expenses such as mileage, lodging, or meals is not considered earned income.

(7/10/2000)

2-009.02A Earned Income Disregards

2-009.02B Earned Income Credit (EIC)

2-009.02C Contractual Income