Annual bonuses which can be reasonably anticipated both in regard to the time of receipt and the amount which will be received will be considered earned income in the food stamp budget.

If the household is subject to monthly reporting as specified in FSC the bonus will be counted as earned income in the budget month received. For example, an MR household receives an annual bonus of $500 in December, 1987. When the household submits its report form for December, 1981, the bonus is reported. The $500 bonus is counted along with the rest of the household's December income when the retrospective budget is calculated to determine the household's January food stamp allotment.

If the household is not subject to monthly reporting, the household's certification period may be scheduled to end in the month before the household anticipates that it will receive the annual bonus. This will allow a variable budget to be calculated at reapplication, so the bonus may be counted in the month of receipt and deleted for any months remaining in the certification period. An alternative is to use the "Review for Change" fields on the EMS-233T, Food Stamp Authorization Document. When the review for change fields (102 and 103) are completed, the case name and number will appear on a report. This will allow the caseworker to add the bonus to the budget In the anticipated month of receipt and to delete it for any months remaining in the certification period.