Illinois Administrative Code › Title 89 - SOCIAL SERVICES › Part 117 - RELATED PROGRAM PROVISIONS › Section 117.90 - State Income Tax Match

Current through Register Vol. 48, No. 28, July 12, 2024
The Department conducts a yearly State Income Tax Match.
				Department records are matched with Illinois Department of Revenue records to
				obtain possible sources of unreported income.
a) Type I-Income Only cases are those cases
			 that received TANF or AABD cash assistance for each month beginning with March
			 of a tax year through February of the next year, reported earned income on the
			 State income tax return for that tax year, but had no earned income budgeted
			 for the months of cash assistance receipt.
b) Type II-Joint Return Only cases are those
			 cases that received TANF cash assistance for each month beginning with March of
			 a tax year through February of the next year, filed a joint State income tax
			 return for that year, but who only had one adult's needs included in the TANF
			 case for the entire period of TANF cash assistance receipt.
c) Type III cases are TANF cash assistance
			 cases that are a combination of Type I and Type II cases, having all
			 characteristics of both types.
d)
			 Each client will be notified of an appointment for an interview, advising of
			 the date, time and place, the reason, a statement of the information obtained
			 from the State Income Tax Match and a list of items to bring to the
			 interview.
e) If the client fails
			 to appear for the interview, the case will be discontinued due to the receipt
			 of income and an overpayment will be determined for the relevant time
			 period.
f) If the client appears
			 for the interview, the following actions will be taken:
1) For Type I and Type III cases, appropriate
			 actions regarding termination or reduction of benefits and determination of any
			 overpayment will be made based on the information provided by the client
			 regarding income and employment.
2)
			 For Type II and Type III cases, the client will be advised that signing the
			 joint income tax refund creates the inference that the income was available to
			 the client and that the Department will consider the income, less the spouse's
			 share based on the Department's Standard of Need, as available, unless the
			 client can prove all or part of the income was not available. The client can do
			 this in one of the following ways:
A) signing
			 an affidavit that the client's signature on the joint income tax return is a
			 forgery or that it was signed under duress;
B) having the spouse sign an affidavit that
			 the client and the spouse did not live together and that the client did not
			 receive or have access to the spouse's income;
C) signing an affidavit that the client did
			 not have access to the spouse's income or only had access to part of the
			 spouse's income;
D) receipt of
			 child support from the spouse during the relevant time period; or
E) stating that an amended State income tax
			 return was filed by the client, with the spouse filing separately, and
			 providing a copy of the amended return.
3) If the client proves that the income was
			 not available, no negative actions will be taken. If the client proves that
			 only part of the income was available, then appropriate actions of termination,
			 reduction or overpayment will be taken based on that information.