South Dakota Codified Laws 28-13-32.7. Determining household income–Sources
For the purpose of determining a household’s income, the county shall consider all sources of income, including the following:
(1) Compensation paid to household members for personal services, whether designated as gross salary, wages, commissions, bonus, or otherwise;
Terms Used In South Dakota Codified Laws 28-13-32.7
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Children: includes children by birth and by adoption. See South Dakota Codified Laws 2-14-2
(2) Net income from self-employment, including profit or loss from a business, farm, or profession;
(3) Income from seasonal employment;
(4) Periodic payments from pensions or retirement programs, including social security, veterans’ benefits, disability payments, and insurance contracts;
(5) Income from annuities or trusts, except for a trust held by a third party for the benefit of the minor children of the household;
(6) Interest, dividends, rents, royalties, or other gain derived from investments or capital assets;
(7) Gain or loss from the sale, trade, or conversion of capital assets;
(8) Reemployment assistance or unemployment insurance benefits and strike benefits;
(9) Workers’ compensation benefits and settlements;
(10) Alimony and child support payments received; and
(11) School grants and stipends which are used for food, clothing, and housing but not for books and tuition.
A federal income tax return is the preferred source for determining earnings. If a federal income tax return is not representative of current earnings, the county may also require pay stubs which include gross and net earnings.
Source: SL 1997, ch 170, § 14; SL 2019, ch 216, § 34.