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"In-kind income" is income that is not in the form of cash or negotiable instruments. Examples of in-kind income include real property, food, and occasionally, wages (e.g., room and board as compensation for employment).
In-kind income that is unearned and directly satisfies the need for food or shelter is called "in-kind support and maintenance." It has special rules for valuation. Any other in-kind income is valued at its current market value.
Last Revised: Aug. 4, 2006
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