Utah Admin. Code R982-403-4 - Earned Income

(1) Earned income is income in cash or in kind received by an individual for which a service is performed.

(2) Sources of earned income include the following:

(a) Wages, including military base pay;

(b) Salaries;

(c) Commissions;

(d) Rent amount, when client works in return for rent;

(e) Monies from self-employment including baby-sitting;

(f) Tips;

(g) Sale of livestock and poultry;

(h) Work Study;

(i) Military payments to cover Basic Allowance for Quarters and Basic Allowance for Substance;

(j) Money the employee chooses to have withheld for benefit plans including Flex Plans and Cafeteria Plans.

(k) Income from rental property if client also manages the property.

Notes

Utah Admin. Code R982-403-4

Amended by Utah State Bulletin Number 2014-20, effective 10/1/2014