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1. Regular attendance is defined as:

a. College or University – student must attend at least eight hours a week under a semester or quarter system.

b. Students in grades 7-12 must attend at least twelve hours a week.

c. Course of Vocational or Technical Training – student must attend training for at least fifteen hours a week if training involves shop practice. Twelve hours per week if it does not involve shop practice.

d. Home schooling for grades 7-12 if under the home school law of the state or other jurisdiction in which they reside.

2. Consider a student to be regularly attending school in months when he is not attending because of vacation, illness, convalescence, or family emergency if he plans to return to school. Document the record.

3. The amount of the student earned income exclusion is adjusted each year by the cost-of-living adjustment (COLA) that is used to adjust the SSI Federal Benefit rate. Effective January 1, 2026, exclude up to $2,410 per month but, no more than $9,730 total for the year of 2026 of the countable earned income of an eligible student.

4. To qualify for this exclusion, the applicant/beneficiary (a/b) or financially responsible person must be a student under age 22.

5. Use the following guidelines to apply the exclusion.

a. Compute income in base period. Subtract the exclusion from the student’s earned income to determine countable monthly income. If more than one individual in the budget unit qualifies for this exclusion, apply the entire allowable amount of the student earned income exclusion to the budget unit.

b. Apply the exclusion to months in which the a/b, ineligible spouse, or ineligible parent has earned income until the exclusion is exhausted, the individual is no longer a student, ceases to be employed or no longer is part of the budget unit.