Rules & Regulations of the State of Tennessee
Title 1240 - Human Services
Subtitle 1240-01 - Family Assistance Division
Chapter 1240-01-04 - Financial Eligibility Requirements
Section 1240-01-04-.20 - POLICIES REGARDING DETERMINATION OF NET INCOME - FOOD STAMPS ONLY

Current through September 24, 2024

Net income determines the amount of allotment per household size.

(1) Generally, net earned income is considered to be gross earnings minus an 18% earned income deduction, and, if income is from self-employment, minus costs of doing business.

(2) Adjusted monthly income is gross earned and unearned income less all appropriate deductions.

(3) Work Expense Deduction. Expenses directly attributable to costs of employment are considered as a deduction from earned income as described in the following sections:

(a) A standard allowance of 18% of gross earnings is deducted from gross income as work expense allowance. No additional deductions (i.e., taxes, union dues, transportation, etc.) except for dependent care, can be allowed as work expenses.

(b) Payments for the actual costs for the care of a child or other dependent when necessary for a household member to accept or continue employment, seek employment in compliance with the job search criteria, (or an equivalent effort by those not subject to job search), or attend training or education preparatory to employment, are allowed in addition to the 18% earned income deduction. However, the dependent care deduction cannot exceed the maximum allowable amount or in combination with shelter cost deductions. The dependent care deduction may be made from any income as long as the care is required for reasons listed above.

Authority: T.C.A. §§ 14-8-106, 14-27-104; PL 97-35; 7 CFR 273.9; 45 CFR 233.20.

Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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