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Appendix Page A-11 revised 01/01/2026 STUDENT EARNED INCOME EXCLUSION (SEIE) CHART

The SEIE allows an individual under age 22 and regularly attending school to have earnings up to the monthly maximum, but not more than the annual maximum, excluded as shown below. Refer to 200.05.02 for a complete policy discussion of the SEIE.

For Year Monthly Exclusion Maximum exclusion for calendar year 2026 $2,410 $9,730 2025 $2,350 $9,460 2024 $2,290 $9,230 2023 $2,220 $8,950 2022 $2,040 $8,230 2021 $1,930 $7,770 2020 $1,900 $7,670 2019 $1,870 $7,550 2018 $1,820 $7,350 2017 $1,790 $7,200 2016 $1,780 $7,180 2015 $1,780 $7,180 2014 $1,750 $7,060 2013 $1,730 $6,960 2012 $1,700 $6,840 2011 $1,640 $6,600 2010 $1,640 $6,600 2009 $1,640 $6,600 2008 $1,550 $6,240 2007 $1,510 $6,100 2006 $1,460 $5,910 2005 $1,410 $5,670 2004 $1,370 $5,520 2003 $1,340 $5,410 2002 $1,320 $5,340 2001 $1,290 $5,200 2000 and earlier $ 400 $1,620

The monthly and yearly limits will be adjusted annually based on increases in the cost of living index. Under this calculation, these amounts will never be lower than the previous year’s amounts. However, there may be years when no increases result from the calculation.

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Official source

Appendix Page A-11 revised 01/01/2026 STUDENT EARNED INCOME EXCLUSION (SEIE) CHART

The SEIE allows an individual under age 22 and regularly attending school to have earnings up to the monthly maximum, but not more than the annual maximum, excluded as shown below. Refer to 200.05.02 for a complete policy discussion of the SEIE.

For Year Monthly Exclusion Maximum exclusion for calendar year 2026 $2,410 $9,730 2025 $2,350 $9,460 2024 $2,290 $9,230 2023 $2,220 $8,950 2022 $2,040 $8,230 2021 $1,930 $7,770 2020 $1,900 $7,670 2019 $1,870 $7,550 2018 $1,820 $7,350 2017 $1,790 $7,200 2016 $1,780 $7,180 2015 $1,780 $7,180 2014 $1,750 $7,060 2013 $1,730 $6,960 2012 $1,700 $6,840 2011 $1,640 $6,600 2010 $1,640 $6,600 2009 $1,640 $6,600 2008 $1,550 $6,240 2007 $1,510 $6,100 2006 $1,460 $5,910 2005 $1,410 $5,670 2004 $1,370 $5,520 2003 $1,340 $5,410 2002 $1,320 $5,340 2001 $1,290 $5,200 2000 and earlier $ 400 $1,620

The monthly and yearly limits will be adjusted annually based on increases in the cost of living index. Under this calculation, these amounts will never be lower than the previous year’s amounts. However, there may be years when no increases result from the calculation.