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.
S.D. Admin. R. 67:46:10:05
General Authority: SDCL 28-6A-12.
Law Implemented: SDCL 28-6A-2.