2141. What is "in-kind support and maintenance"?

"In-kind support and maintenance" means unearned income in the form of food or shelter that you receive and that is paid for by someone else. In-kind support and maintenance can be received from someone inside or outside the home.

Shelter includes room, rent, mortgage payments, real property taxes, heating fuel, gas, electricity, water, sewerage and garbage collection service. You are not receiving in-kind support and maintenance in the form of room or rent if you are paying the amount charged under a business arrangement.

Last Revised: Feb. 1, 2008