Calculating Income of Temporarily Absent Family Members in the Military

Q One of the tax credit households at my site has an adult son who just left for the Marines and is stationed in another state. His wife still lives in the unit, and he still uses the unit as his legal address and receives his mail there. At recertification time, should I count his military pay in the household's income?

A Yes. Even though he's temporarily absent from the unit, he's still considered a household member under the HUD income rules that apply to tax credit sites because he still has a wife in the unit. His total income must be included in the household's annual income, even if he keeps a portion of it for his own expenses.

But if a temporarily absent household member hasn't left any dependents or a spouse in the unit and is not the head of the household, he or she is no longer considered a household member and his or her income shouldn't be included in the household's income [HUD Handbook, par. 5-6].