.05 Individual Development Account (IDA) Deposits
Deposits into an IDA can be made by any of the following:
 
The account holder
A participant in the account holder's case
A nonparticipant
A non‑profit organization
 
For treatment of IDA deposits from the following income sources, see the sections indicated:
 
 
Complete a potential fraud referral for deposits into an IDA from the following income sources, and count as income or as a resource:
 
Proceeds from illegal activities.
Income that was available to the participants but not reported.
Money from a nonparticipant that should have been reported as income or child support.
 
Refer any overpayment resulting from the OSI referral.