Effective Date: November 1, 2021

No Previous Policy

A. German Reparation Payments; Payments to Victims of Nazi Persecution

1. The German government has several provisions in place to make payments to various groups of individuals who were subjected to Nazi persecution.

2. The most recent provision was passed in July 2000.

a. Under this law, the German government in conjunction with a number of German companies set up a foundation to make payments to people who were slave or forced laborers under the Nazis.

b. The foundation is called "Remembrance, Responsibility and the Future."

3. Exempt Income

Do not count as income any payments from the German government or this foundation made to victims of Nazi persecution.

a. Payments may be monthly or just a one-time lump sum.

b. In absence of supporting evidence or conflicting information, accept the individual's signed statement of the source of such income.

c. Do not count interest earned on retained funds as income.

B. Japanese-American, Japanese-Canadian, and Aleutian Restitution Payments

Do not count the following payments as income.

1. Restitution payments made by the U.S. Government or the Canadian Government to individual Japanese-Americans, Japanese- Canadians, or their survivors and Aleuts who were interned or relocated during World War II.

2. Interest earned on retained restitution payment funds.

C. Payments to Certain Persons Captured and Interned by North Vietnam

1. Do not count payments made by the Department of Defense to an individual who was captured and interned by North Vietnam when that payment is made under Section 657 of the National Defense Authorization Act (P.L. 104-201).

2. If the individual is deceased, the payment can be made to a surviving spouse, or to surviving children.

a. The payment is a one-time payment of $40,000.

b. $2,000 can be added for each year that the person's confinement exceeded 20 years up to a total payment of $50,000.

3. Do not count interest earned on retained funds as income.

D. Payments to Filipino Veterans of World War II

1. Do not count compensation payments made under the American Recovery and Reinvestment Act of 2009 to eligible Filipino veterans of World War II.

E. Austrian Social Insurance Payments

Effective Date: November 1, 2021

Official source

No Previous Policy

A. German Reparation Payments; Payments to Victims of Nazi Persecution

1. The German government has several provisions in place to make payments to various groups of individuals who were subjected to Nazi persecution.

2. The most recent provision was passed in July 2000.

a. Under this law, the German government in conjunction with a number of German companies set up a foundation to make payments to people who were slave or forced laborers under the Nazis.

b. The foundation is called "Remembrance, Responsibility and the Future."

3. Exempt Income

Do not count as income any payments from the German government or this foundation made to victims of Nazi persecution.

a. Payments may be monthly or just a one-time lump sum.

b. In absence of supporting evidence or conflicting information, accept the individual's signed statement of the source of such income.

c. Do not count interest earned on retained funds as income.

B. Japanese-American, Japanese-Canadian, and Aleutian Restitution Payments

Do not count the following payments as income.

2. Interest earned on retained restitution payment funds.

C. Payments to Certain Persons Captured and Interned by North Vietnam

2. If the individual is deceased, the payment can be made to a surviving spouse, or to surviving children.

a. The payment is a one-time payment of $40,000.

b. $2,000 can be added for each year that the person's confinement exceeded 20 years up to a total payment of $50,000.

3. Do not count interest earned on retained funds as income.

D. Payments to Filipino Veterans of World War II

1. Do not count compensation payments made under the American Recovery and Reinvestment Act of 2009 to eligible Filipino veterans of World War II.

E. Austrian Social Insurance Payments