B. INCOME AND RESOURCE EXCLUSIONS 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of earned income tax credit); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular , that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Up to $1,640 1 per month but not more than $6,600 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion for unearned income that has not been used; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving SSI (or disability payments under a former State plan) before age 65 2 ; • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he/she received SSI as a blind person prior to age 65 2 ; • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he/she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; • Any earned income deposited into either a Temporary Assistance for Needy Families (TANF) or Assets for Independence Act individual development account (IDA) ; and • Some Federal laws other than the Social Security Act provide for the exclusion of earned income for SSI purposes. For the most part, the income received under these laws relates to assistance received in the form of food, housing and utilities, educational and employment benefits or benefits derived from being a member of a Native American tribe. A complete list of laws which exclude earned income under SSI can be found in the Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need which is wholly funded by a State or one of its political subdivisions. This includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as Temporary Assistance for Needy Families (TANF); • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees or other necessary educational expenses. Portions set aside for food or shelter are counted; • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe which the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular, that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he/she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973, and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child who was placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement which are left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space pur chase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket, for travel by a recipient or his/her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa and the Northern Mariana Islands, which is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • Payments received from State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance pro vided under title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treat ment of rare diseases and conditions 3 ; • TANF funds made available to an SSI recipient as part of an individual development account (IDA); • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid beneficiaries from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits) received between January 1, 2010 and December 31, 2012; • Deposits made by a participating individual or a sponsoring nonprofit organization or State or local government into an IDA under the Assets for Independence Act IDA demonstration project and interest earned on these deposits; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416; and • Generally, all interest and dividend income earned on countable resources. 3. Resource Exclusions • The home in which an individual has ownership interest and which serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the beneficiary or a member of the beneficiary’s house hold; • Property used in a trade or business which is essential to self-support; • Up to $6,000 of nonbusiness property which is essential to self-support; • Resources of a blind or disabled individual which are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any per son does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • Title XVI or title II retroactive payments (for 9 months following the month of receipt); • Housing assistance; • Refunds of Federal income taxes and advances made by an employer relating to an earned income tax credit (for 12 months following the month of receipt) 4 ; • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 12 months 5 ; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit (for 12 months following the month of receipt) 4 ; • Refundable tax credits (or advance payment of such credits) received between January 1, 2010 and December 31, 2012 (for 12 months following the month of receipt), in accordance with the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; • Grants, scholarships, fellowships or gifts to be used for tuition or educational fees (for 9 months fol lowing the month of receipt); • Payments received as compensation for expenses incurred or losses suffered as a result of a crime (for 9 months following the month of receipt); • Relocation assistance from a State or local government (for 9 months following the month of receipt); • Payments made from State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treat ment of rare diseases and conditions; • Amounts received by Medicaid beneficiaries from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into either a TANF or Assets for Independence Act IDA, including matching funds and interest earned on such amounts; • Certain trusts (e.g., those established by will or certain Medicaid trusts that will repay the State, upon the death of the beneficiary, for the costs of medical assistance provided to that individual); and • Payments or benefits provided under a Federal statute other than title XVI of the Social Security Act where exclusion is provided by such statute. 1 Effective January 1, 2011 (75 FR 74123). The student earned income exclusion is increased yearly based on changes in the cost of living. However, because there was no cost-of-living increase for 2011, the excluded amounts remain at 2010 levels. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 This unearned income exclusion was authorized by the Improving Access to Clinical Trials Act of 2010. The exclusion sunsets five years after the date of enactment (in October 2015). 4 The exclusion period was extended from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. On January 1, 2013, the period reverts to 9 months. 5 The exclusion period was extended from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications May 27, 2011

B. INCOME AND RESOURCE EXCLUSIONS 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of earned income tax credit); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular , that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Up to $1,700 1 per month but not more than $6,840 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving SSI (or disability payments under a former State plan) before age 65 2 ; • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65 2 ; • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; • Any earned income deposited into either a Temporary Assistance for Needy Families (TANF) or Assets for Independence Act individual development account (IDA) ; and • Many Federal laws in addition to the Social Security Act provide for the exclusion of earned income for SSI purposes. For the most part, the income received under these laws relates to assistance received in the form of food, housing and utilities, educational and employment benefits or benefits derived from being a member of a Native American tribe. A complete list of laws that exclude earned income under SSI can be found in the Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as Temporary Assistance for Needy Families (TANF); • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees or other necessary educational expenses 3 ; • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular, that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973, and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space pur chase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket, for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa and the Northern Mariana Islands, that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treat ment of rare diseases and conditions 4 ; • TANF funds made available to an SSI recipient as part of an individual development account (IDA); • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid beneficiaries from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits) received between January 1, 2010 and December 31, 2012; • Deposits made by a participating individual or a sponsoring nonprofit organization or State or local government into an IDA under the Assets for Independence Act IDA demonstration project and interest earned on these deposits; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416; and • Generally, all interest and dividend income earned on countable resources. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the beneficiary or a member of the beneficiary’s house hold; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any per son does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or OASDI retroactive payments (for 9 months following the month of receipt); • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an earned income tax credit (for 12 months following the month of receipt) 5 ; • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 12 months 6 ; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit (for 12 months following the month of receipt) 5 ; • Refundable tax credits (or advance payment of such credits) received between January 1, 2010 and December 31, 2012 (for 12 months following the month of receipt), in accordance with the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; • Grants, scholarships, fellowships or gifts to be used for tuition or educational fees (for 9 months fol lowing the month of receipt); • Payments received as compensation for replacement or repair of losses, damages, or theft (for 9 months following the month of receipt); • Relocation assistance from a State or local government (for 9 months following the month of receipt); • Payments made from State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treat ment of rare diseases and conditions; • Amounts received by Medicaid beneficiaries from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into either a TANF or Assets for Independence Act IDA, including matching funds and interest earned on such amounts; • Certain trusts (e.g., those established by will or certain Medicaid trusts that will repay the State, upon the death of the beneficiary, for the costs of medical assistance provided to that individual); and • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute. 1 Effective January 1, 2012 (76 FR 66111). Based on changes in the cost of living the student earned income exclusion increases yearly . 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Funds used for food or shelter are not exclusions. 4 This unearned income exclusion was authorized by the Improving Access to Clinical Trials Act of 2010. The exclusion sunsets five years after the date of enactment (in October 2015). 5 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. On January 1, 2013, the period reverts to 9 months. 6 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications May 30, 2012

B. INCOME AND RESOURCE EXCLUSIONS 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of earned income tax credit); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular , that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Up to $1,730 1 per month but not more than $6,960 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65 2 ; • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65 2 ; • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; • Any earned income deposited into either a Temporary Assistance for Needy Families (TANF) or “Assets for Independence Act” Individual Development Account (IDA) ; and • Many Federal laws in addition to the Social Security Act provide for the exclusion of earned income for SSI purposes. For the most part, the income received under these laws relates to assistance received in the form of food, housing and utilities, educational and employment benefits or benefits derived from being a member of a Native American tribe. A complete list of laws that exclude earned income under SSI can be found in the Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees or other necessary educational expenses 3 ; • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular, that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973, and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space pur chase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket, for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa and the Northern Mariana Islands, that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treat ment of rare diseases and conditions 4 ; • TANF funds made available to an SSI recipient as part of an IDA; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid beneficiaries from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Deposits made by a participating individual or a sponsoring nonprofit organization or State or local government into an IDA under the Assets for Independence Act IDA demonstration project and interest earned on these deposits; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416; and • Generally, all interest and dividend income earned on countable resources. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the beneficiary or a member of the beneficiary’s house hold; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any per son does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments (for 9 months following the month of receipt); • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an earned income tax credit (for 9 months following the month of receipt) 5 ; • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months 6 ; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit (for 12 months following the month of receipt); • Refundable tax credits (or advance payment of such credits) for 12 months following the month of receipt 7 ; • Grants, scholarships, fellowships or gifts to be used for tuition or educational fees (for 9 months fol lowing the month of receipt); • Payments received as compensation for replacement or repair of losses, damages, or theft (for 9 months following the month of receipt); • Relocation assistance from a State or local government (for 9 months following the month of receipt); • Payments made from State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treat ment of rare diseases and conditions; • Amounts received by Medicaid beneficiaries from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into either a TANF or Assets for Independence Act IDA, including matching funds and interest earned on such amounts; • Certain trusts (e.g., those established by will or certain Medicaid trusts that will repay the State, upon the death of the beneficiary, for the costs of medical assistance provided to that individual); and • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute. 1 Effective January 1, 2013 (77 FR 65754). Based on changes in the cost of living the student earned income exclusion increases yearly . 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Funds used for food or shelter are not exclusions. 4 This unearned income exclusion was authorized by the Improving Access to Clinical Trials Act of 2010. The exclusion sunsets five years after the date of enactment (in October 2015). 5 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. On January 1, 2013, the period reverted to 9 months. 6 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 7 Prior to the enactment of the American Taxpayer Relief Act of 2012 (P.L. 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. P.L. 112-240 made the 12-month resource exclusion permanent.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications June 21, 2013

B. Income and Resource Exclusions 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit (EITC) ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of EITC); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular , that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Up to $1,750 1 per month but not more than $7,060 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65; 2 • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65; 2 • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; • Any earned income deposited into either a Temporary Assistance for Needy Families (TANF) or “Assets for Independence Act” Individual Development Account (IDA) ; and • Many Federal laws in addition to the Social Security Act provide for the exclusion of earned income for SSI purposes. For the most part, the income received under these laws relates to assistance received in the form of food, housing and utilities, educational and employment benefits, or benefits derived from being a member of a Native American tribe. A complete list of laws that exclude earned income under SSI can be found in the Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees, or other necessary educational expenses; 3 • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular, that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973 and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space purchase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; 4 • TANF funds made available to an SSI recipient as part of an IDA; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Deposits made by a participating individual or a sponsoring nonprofit organization or State or local government into an IDA under the Assets for Independence Act IDA demonstration project and interest earned on these deposits; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416; and • Generally, all interest and dividend income earned on countable resources. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the recipient or a member of the recipient’s household; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any person does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments for 9 months following the month of receipt; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an EITC for 12 months following the month of receipt; 5 • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months; 6 • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit for 12 months following the month of receipt; • Refundable tax credits or advance payment of such credits for 12 months following the month of receipt; 7 • Grants, scholarships, fellowships or gifts to be used for tuition or educational fees for 9 months following the month of receipt; • Payments received as compensation for replacement or repair of losses, damages, or theft for 9 months following the month of receipt; • Relocation assistance from a State or local government for 9 months following the month of receipt; • Payments made from State-provided pensions to aged, blind, or disabled veterans or their spouses; • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into either a TANF or Assets for Independence Act IDA, including matching funds and interest earned on such amounts; • Certain trusts (e.g., those established by will or certain Medicaid trusts that will repay the State, upon the death of the recipient, for the costs of medical assistance provided to that individual); and • Payments or benefits provided under a Federal statute other than title XVI of the Social Security Act where exclusion is provided by such statute. 1 Effective January 1, 2014 (78 FR 66413). Based on changes in the cost of living, the student earned income exclusion increases yearly. See table V.E1 for the history of maximum monthly and calendar year exclusion amounts. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Funds used for food or shelter are not exclusions. 4 This unearned income exclusion was authorized by the Improving Access to Clinical Trials Act of 2010. The exclusion sunsets 5 years after the date of enactment (in October 2015). 5 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. The American Taxpayer Relief Act of 2012 (P.L. 112-240) made the 12-month exclusion permanent. 6 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 7 Prior to the enactment of the American Taxpayer Relief Act of 2012 (P.L. 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. P.L. 112-240 made the 12-month resource exclusion permanent.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications August 22, 2014

B. Income and Resource Exclusions 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit (EITC) ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of EITC); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular , that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Up to $1,780 1 per month but not more than $7,180 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65; 2 • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65; 2 • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; • Any earned income deposited into either a Temporary Assistance for Needy Families (TANF) or “Assets for Independence Act” Individual Development Account (IDA) ; and • Many Federal laws in addition to the Social Security Act provide for the exclusion of earned income for SSI purposes. For the most part, the income received under these laws relates to assistance received in the form of food, housing and utilities, educational and employment benefits, or benefits derived from being a member of a Native American tribe. A complete list of laws that exclude earned income under SSI can be found in the Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees, or other necessary educational expenses; 3 • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular, that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973 and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space purchase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; 4 • TANF funds made available to an SSI recipient as part of an IDA; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Deposits made by a participating individual or a sponsoring nonprofit organization or State or local government into an IDA under the Assets for Independence Act IDA demonstration project and interest earned on these deposits; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416; and • Generally, all interest and dividend income earned on countable resources. • Lump sum payments made under the Energy Employees Occupational Illness Compensation Program Act of 2000 (the EEOCIP Act), including reimbursement for medical expenses, are excluded from income for SSI purposes. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the recipient or a member of the recipient’s household; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any person does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments for 9 months following the month of receipt; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an EITC for 12 months following the month of receipt; 5 • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months; 6 • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit for 12 months following the month of receipt; • Refundable tax credits or advance payment of such credits for 12 months following the month of receipt; 7 • Grants, scholarships, fellowships or gifts to be used for tuition or educational fees for 9 months following the month of receipt; • Payments received as compensation for replacement or repair of losses, damages, or theft for 9 months following the month of receipt; • Relocation assistance from a State or local government for 9 months following the month of receipt; • Payments made from State-provided pensions to aged, blind, or disabled veterans or their spouses; • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into either a TANF or Assets for Independence Act IDA, including matching funds and interest earned on such amounts; • Certain trusts (e.g., those established by will or certain Medicaid trusts that will repay the State, upon the death of the recipient, for the costs of medical assistance provided to that individual); and • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute. 1 Effective January 1, 2015 (79 FR 64455). Based on changes in the cost of living, the student earned income exclusion increases yearly. See table V.E1 for the history of maximum monthly and calendar year exclusion amounts. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Funds used for food or shelter are not exclusions. 4 This unearned income exclusion was authorized by the Improving Access to Clinical Trials Act of 2010. The exclusion sunsets 5 years after the date of enactment (in October 2015). 5 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. The American Taxpayer Relief Act of 2012 (P.L. 112-240) made the 12-month exclusion permanent. 6 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 7 Prior to the enactment of the American Taxpayer Relief Act of 2012 (P.L. 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. P.L. 112-240 made the 12-month resource exclusion permanent.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications August 27, 2015

B. Income and Resource Exclusions 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit (EITC) ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of EITC); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular , that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Up to $1,780 1 per month but not more than $7,180 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65; 2 • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65; 2 • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; • Any earned income deposited into either a Temporary Assistance for Needy Families (TANF) or “Assets for Independence Act” Individual Development Account (IDA) ; and • Many Federal laws in addition to the Social Security Act provide for the exclusion of earned income for SSI purposes. For the most part, the income received under these laws relates to assistance received in the form of food, housing and utilities, educational and employment benefits, or benefits derived from being a member of a Native American tribe. A complete list of laws that exclude earned income under SSI can be found in the Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees, or other necessary educational expenses; 3 • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular, that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973 and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space purchase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • TANF funds made available to an SSI recipient as part of an IDA; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Deposits made by a participating individual or a sponsoring nonprofit organization or State or local government into an IDA under the Assets for Independence Act IDA demonstration project and interest earned on these deposits; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416; and • Generally, all interest and dividend income earned on countable resources. • Lump sum payments made under the Energy Employees Occupational Illness Compensation Program Act of 2000 (the EEOCIP Act), including reimbursement for medical expenses, are excluded from income for SSI purposes. • Contributions to an Achieving a Better Life Experience (ABLE) account 4 are excluded for the account’s beneficiary. In addition, interest and dividends accrued by and retained within an ABLE account are also excluded. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the recipient or a member of the recipient’s household; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any person does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments for 9 months following the month of receipt; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an EITC for 12 months following the month of receipt; 5 • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months; 6 • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit for 12 months following the month of receipt; • Refundable tax credits or advance payment of such credits for 12 months following the month of receipt; 7 • Grants, scholarships, fellowships or gifts to be used for tuition or educational fees for 9 months following the month of receipt; • Payments received as compensation for replacement or repair of losses, damages, or theft for 9 months following the month of receipt; • Relocation assistance from a State or local government for 9 months following the month of receipt; • Payments made from State-provided pensions to aged, blind, or disabled veterans or their spouses; • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into either a TANF or Assets for Independence Act IDA, including matching funds and interest earned on such amounts; • Certain trusts (e.g., those established by will or certain Medicaid trusts that will repay the State, upon the death of the recipient, for the costs of medical assistance provided to that individual); and • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute. • Up to $100,000 held in a qualified ABLE account. Furthermore, any distribution from an ABLE account for a qualified disability expense that is not housing-related is excluded from resources in the month it is used or in a month for which it is intended to be used for such expenses. 1 Effective January 1, 2016 (80 FR 66964). The student earned income exclusion generally increases yearly based on changes in the cost of living. However, because there was no cost-of-living increase for 2016, the excluded amounts remain at 2015 levels. See table V.E1 for the history of maximum monthly and calendar year exclusion amounts. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Funds used for food or shelter are not exclusions. 4 Contributions, however, do not decrease the countable income of the person contributing. For example, if a parent who is a deemor to an SSI recipient were to deposit $500 of their earnings into the recipient’s ABLE account, we would still consider that $500 to be part of the parent’s gross wages, unless excluded otherwise. Similarly, if a recipient were to deposit $500 of their earnings into their ABLE account, we would still consider the $500 to be part of their gross wages, unless excluded otherwise. 5 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. The American Taxpayer Relief Act of 2012 (P.L. 112-240) made the 12-month exclusion permanent. 6 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 7 Prior to the enactment of the American Taxpayer Relief Act of 2012 (P.L. 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. P.L. 112-240 made the 12-month resource exclusion permanent.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications July 29, 2016

B. Income and Resource Exclusions 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit (EITC) ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of EITC); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular , that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Up to $1,790 1 per month but not more than $7,200 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65; 2 • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65; 2 • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; • Any earned income deposited into either a Temporary Assistance for Needy Families (TANF) or “Assets for Independence Act” Individual Development Account (IDA) ; and • Many Federal laws in addition to the Social Security Act provide for the exclusion of earned income for SSI purposes. For the most part, the income received under these laws relates to assistance received in the form of food, housing and utilities, educational and employment benefits, or benefits derived from being a member of a Native American tribe. A complete list of laws that exclude earned income under SSI can be found in the Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees, or other necessary educational expenses; 3 • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular, that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973 and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space purchase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • TANF funds made available to an SSI recipient as part of an IDA; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Deposits made by a participating individual or a sponsoring nonprofit organization or State or local government into an IDA under the Assets for Independence Act IDA demonstration project and interest earned on these deposits; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416; • Generally, all interest and dividend income earned on countable resources; • Lump sum payments made under the Energy Employees Occupational Illness Compensation Program Act of 2000 (the EEOCIP Act), including reimbursement for medical expenses, are excluded from income for SSI purposes; • Contributions to an Achieving a Better Life Experience (ABLE) account 4 are excluded for the account’s beneficiary. In addition, interest and dividends accrued by and retained within an ABLE account are also excluded; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the recipient or a member of the recipient’s household; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any person does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments for 9 months following the month of receipt; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an EITC for 12 months following the month of receipt; 5 • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months; 6 • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit for 12 months following the month of receipt; • Refundable tax credits or advance payment of such credits for 12 months following the month of receipt; 7 • Grants, scholarships, fellowships or gifts to be used for tuition or educational fees for 9 months following the month of receipt; • Payments received as compensation for replacement or repair of losses, damages, or theft for 9 months following the month of receipt; • Relocation assistance from a State or local government for 9 months following the month of receipt; • Payments made from State-provided pensions to aged, blind, or disabled veterans or their spouses; • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into either a TANF or Assets for Independence Act IDA, including matching funds and interest earned on such amounts; • Certain trusts (e.g., those established by will or certain Medicaid trusts that will repay the State, upon the death of the recipient, for the costs of medical assistance provided to that individual); • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute; • Up to $100,000 held in a qualified ABLE account. Furthermore, any distribution from an ABLE account for a qualified disability expense that is not housing-related is excluded from resources in the month it is used or in a month for which it is intended to be used for such expenses; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 1 Effective January 1, 2017 (81 FR 74854). The student earned income exclusion generally increases yearly based on changes in the cost of living. See table V.E1 for the history of maximum monthly and calendar year exclusion amounts. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Funds used for food or shelter are not exclusions. 4 Contributions, however, do not decrease the countable income of the person contributing. For example, if a parent who is a deemor to an SSI recipient were to deposit $500 of their earnings into the recipient’s ABLE account, we would still consider that $500 to be part of the parent’s gross wages, unless excluded otherwise. Similarly, if a recipient were to deposit $500 of their earnings into their ABLE account, we would still consider the $500 to be part of their gross wages, unless excluded otherwise. 5 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. The American Taxpayer Relief Act of 2012 (P.L. 112-240) made the 12-month exclusion permanent. 6 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 7 Prior to the enactment of the American Taxpayer Relief Act of 2012 (P.L. 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. P.L. 112-240 made the 12-month resource exclusion permanent.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications September 1, 2017

B. Income and Resource Exclusions 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit (EITC) ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of EITC); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular , that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Up to $1,820 1 per month but not more than $7,350 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65; 2 • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65; 2 • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; • Any earned income deposited into either a Temporary Assistance for Needy Families (TANF) or “Assets for Independence Act” Individual Development Account (IDA) ; and • Many Federal laws in addition to the Social Security Act provide for the exclusion of earned income for SSI purposes. For the most part, the income received under these laws relates to assistance received in the form of food, housing and utilities, educational and employment benefits, or benefits derived from being a member of a Native American tribe. A complete list of laws that exclude earned income under SSI can be found in the Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees, or other necessary educational expenses; 3 • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular, that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973 and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space purchase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • TANF funds made available to an SSI recipient as part of an IDA; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Deposits made by a participating individual or a sponsoring nonprofit organization or State or local government into an IDA under the Assets for Independence Act IDA demonstration project and interest earned on these deposits; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416; • Generally, all interest and dividend income earned on countable resources; • Lump sum payments made under the Energy Employees Occupational Illness Compensation Program Act of 2000 (the EEOCIP Act), including reimbursement for medical expenses, are excluded from income for SSI purposes; • Contributions to an Achieving a Better Life Experience (ABLE) account 4 are excluded for the account’s beneficiary. In addition, interest and dividends accrued by and retained within an ABLE account are also excluded; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the recipient or a member of the recipient’s household; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any person does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments for 9 months following the month of receipt; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an EITC for 12 months following the month of receipt; 5 • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months; 6 • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit for 12 months following the month of receipt; • Refundable tax credits or advance payment of such credits for 12 months following the month of receipt; 7 • Grants, scholarships, fellowships or gifts to be used for tuition or educational fees for 9 months following the month of receipt; • Payments received as compensation for replacement or repair of losses, damages, or theft for 9 months following the month of receipt; • Relocation assistance from a State or local government for 9 months following the month of receipt; • Payments made from State-provided pensions to aged, blind, or disabled veterans or their spouses; • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into either a TANF or Assets for Independence Act IDA, including matching funds and interest earned on such amounts; • Certain trusts (e.g., those established by will or certain Medicaid trusts that will repay the State, upon the death of the recipient, for the costs of medical assistance provided to that individual); • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute; • Up to $100,000 held in a qualified ABLE account. Furthermore, any distribution from an ABLE account for a qualified disability expense that is not housing-related is excluded from resources in the month it is used or in a month for which it is intended to be used for such expenses; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 1 Effective January 1, 2018 (82 FR 59937). The student earned income exclusion generally increases yearly based on changes in the cost of living. See table V.E1 for the history of maximum monthly and calendar year exclusion amounts. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Funds used for food or shelter are not exclusions. 4 Contributions, however, do not decrease the countable income of the person contributing. For example, if a parent who is a deemor to an SSI recipient were to deposit $500 of their earnings into the recipient’s ABLE account, we would still consider that $500 to be part of the parent’s gross wages, unless excluded otherwise. Similarly, if a recipient were to deposit $500 of their earnings into their ABLE account, we would still consider the $500 to be part of their gross wages, unless excluded otherwise. 5 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. The American Taxpayer Relief Act of 2012 (P.L. 112-240) made the 12-month exclusion permanent. 6 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 7 Prior to the enactment of the American Taxpayer Relief Act of 2012 (P.L. 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. P.L. 112-240 made the 12-month resource exclusion permanent.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications July 23, 2018

B. Income and Resource Exclusions 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit (EITC) ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of EITC); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular , that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Up to $1,870 1 per month but not more than $7,550 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65; 2 • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65; 2 • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; • Any earned income deposited into either a Temporary Assistance for Needy Families (TANF) or “Assets for Independence Act” Individual Development Account (IDA) ; and • Many Federal laws in addition to the Social Security Act provide for the exclusion of earned income for SSI purposes. For the most part, the income received under these laws relates to assistance received in the form of food, housing and utilities, educational and employment benefits, or benefits derived from being a member of a Native American tribe. A complete list of laws that exclude earned income under SSI can be found in the Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees, or other necessary educational expenses; 3 • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular, that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973 and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space purchase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • TANF funds made available to an SSI recipient as part of an IDA; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Deposits made by a participating individual or a sponsoring nonprofit organization or State or local government into an IDA under the Assets for Independence Act IDA demonstration project and interest earned on these deposits; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416 ; • Generally, all interest and dividend income earned on countable resources; • Lump sum payments made under the Energy Employees Occupational Illness Compensation Program Act of 2000 (the EEOCIP Act), including reimbursement for medical expenses, are excluded from income for SSI purposes; • Contributions to an Achieving a Better Life Experience (ABLE) account 4 are excluded for the account’s beneficiary. In addition, interest and dividends accrued by and retained within an ABLE account are also excluded; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the recipient or a member of the recipient’s household; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any person does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments for 9 months following the month of receipt; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an EITC for 12 months following the month of receipt; 5 • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months; 6 • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit for 12 months following the month of receipt; • Refundable tax credits or advance payment of such credits for 12 months following the month of receipt; 7 • Grants, scholarships, fellowships or gifts to be used for tuition or educational fees for 9 months following the month of receipt; • Payments received as compensation for replacement or repair of losses, damages, or theft for 9 months following the month of receipt; • Relocation assistance from a State or local government for 9 months following the month of receipt; • Payments made from State-provided pensions to aged, blind, or disabled veterans or their spouses; • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into either a TANF or Assets for Independence Act IDA, including matching funds and interest earned on such amounts; • Certain trusts (e.g., those established by will or certain Medicaid trusts that will repay the State, upon the death of the recipient, for the costs of medical assistance provided to that individual); • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute; • Up to $100,000 held in a qualified ABLE account. Furthermore, any distribution from an ABLE account for a qualified disability expense that is not housing-related is excluded from resources in the month it is used or in a month for which it is intended to be used for such expenses; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 1 Effective January 1, 2019 (83 FR 53702). The student earned income exclusion generally increases yearly based on changes in the cost of living. See table V.E1 for the history of maximum monthly and calendar year exclusion amounts. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Funds used for food or shelter are not exclusions. 4 Contributions, however, do not decrease the countable income of the person contributing. For example, if a parent who is a deemor to an SSI recipient were to deposit $500 of their earnings into the recipient’s ABLE account, we would still consider that $500 to be part of the parent’s gross wages, unless excluded otherwise. Similarly, if a recipient were to deposit $500 of their earnings into their ABLE account, we would still consider the $500 to be part of their gross wages, unless excluded otherwise. 5 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. The American Taxpayer Relief Act of 2012 (P.L. 112-240) made the 12-month exclusion permanent. 6 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 7 Prior to the enactment of the American Taxpayer Relief Act of 2012 (P.L. 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. P.L. 112-240 made the 12-month resource exclusion permanent.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications June 3, 2019

B. Income and Resource Exclusions 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit (EITC) ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of EITC); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular , that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Up to $1,900 1 per month but not more than $7,670 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65; 2 • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65; 2 • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; • Any earned income deposited into either a Temporary Assistance for Needy Families (TANF) or “Assets for Independence Act” Individual Development Account (IDA) ; and • Many Federal laws in addition to the Social Security Act provide for the exclusion of earned income for SSI purposes. For the most part, the income received under these laws relates to assistance received in the form of food, housing and utilities, educational and employment benefits, or benefits derived from being a member of a Native American tribe. A complete list of laws that exclude earned income under SSI can be found in the Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees, or other necessary educational expenses; 3 • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular, that is: (1) if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters; or (2) if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973 and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space purchase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • TANF funds made available to an SSI recipient as part of an IDA; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Deposits made by a participating individual or a sponsoring nonprofit organization or State or local government into an IDA under the Assets for Independence Act IDA demonstration project and interest earned on these deposits; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416 ; • Generally, all interest and dividend income earned on countable resources; • Lump sum payments made under the Energy Employees Occupational Illness Compensation Program Act of 2000 (the EEOCIP Act), including reimbursement for medical expenses, are excluded from income for SSI purposes; • Contributions to an Achieving a Better Life Experience (ABLE) account 4 are excluded for the account’s beneficiary. In addition, interest and dividends accrued by and retained within an ABLE account are also excluded; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the recipient or a member of the recipient’s household; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any person does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments for 9 months following the month of receipt; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an EITC for 12 months following the month of receipt; 5 • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months; 6 • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit for 12 months following the month of receipt; • Refundable tax credits or advance payment of such credits for 12 months following the month of receipt; 7 • Grants, scholarships, fellowships or gifts to be used for tuition or educational fees for 9 months following the month of receipt; • Payments received as compensation for replacement or repair of losses, damages, or theft for 9 months following the month of receipt; • Relocation assistance from a State or local government for 9 months following the month of receipt; • Payments made from State-provided pensions to aged, blind, or disabled veterans or their spouses; • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into either a TANF or Assets for Independence Act IDA, including matching funds and interest earned on such amounts; • Certain trusts (e.g., those established by will or certain Medicaid trusts that will repay the State, upon the death of the recipient, for the costs of medical assistance provided to that individual); • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute; • Up to $100,000 held in a qualified ABLE account. Furthermore, any distribution from an ABLE account for a qualified disability expense that is not housing-related is excluded from resources in the month it is used or in a month for which it is intended to be used for such expenses; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 1 Effective January 1, 2020 (84 FR 56515). The student earned income exclusion generally increases yearly based on changes in the cost of living. See table V.E1 for the history of maximum monthly and calendar year exclusion amounts. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Funds used for food or shelter are not exclusions. 4 Contributions, however, do not decrease the countable income of the person contributing. For example, if a parent who is a deemor to an SSI recipient were to deposit $500 of their earnings into the recipient’s ABLE account, we would still consider that $500 to be part of the parent’s gross wages, unless excluded otherwise. Similarly, if a recipient were to deposit $500 of their earnings into their ABLE account, we would still consider the $500 to be part of their gross wages, unless excluded otherwise. 5 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. The American Taxpayer Relief Act of 2012 (P.L. 112-240) made the 12-month exclusion permanent. 6 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 7 Prior to the enactment of the American Taxpayer Relief Act of 2012 (P.L. 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. P.L. 112-240 made the 12-month resource exclusion permanent.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications May 29, 2020

B. Income and Resource Exclusions 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit (EITC) ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of EITC); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular . A payment is infrequent if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters. A payment is irregular if its receipt cannot reasonably be expected; • Up to $1,930 1 per month but not more than $7,770 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65; 2 • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65; 2 • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; 3 • The amount of the recipient’s earned income deposited into an Individual Development Account (IDA) ; and • Earned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees, or other necessary educational expenses; 4 • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular. A payment is infrequent if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters. A payment is irregular if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973 and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space purchase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Cash or in-kind income provided under an AmeriCorps program; 5 • Amounts deposited into an IDA by a State’s TANF program, or by a demonstration project authorized by the Assets for Independence Act; • Interest earned on amounts deposited into an IDA by the participating individual, a State’s TANF program, or a demonstration project authorized by the Assets for Independence Act; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416 ; • Generally, all interest and dividend income earned on countable resources; • Lump sum payments made under the Energy Employees Occupational Illness Compensation Program Act of 2000 (the EEOCIP Act), including reimbursement for medical expenses, are excluded from income for SSI purposes; • Contributions to an Achieving a Better Life Experience (ABLE) account 6 are excluded for the account’s beneficiary. In addition, interest and dividends accrued by and retained within an ABLE account are also excluded; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the recipient or a member of the recipient’s household; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any person does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments for 9 months following the month of receipt; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an EITC for 12 months following the month of receipt; 7 • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months; 8 • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit for 12 months following the month of receipt; • Refundable tax credits or advance payment of such credits for 12 months following the month of receipt; 9 • Grants, scholarships, fellowships, or gifts to be used for tuition or educational fees for 9 months following the month of receipt; • Payments received as compensation for replacement or repair of losses, damages, or theft for 9 months following the month of receipt; • Relocation assistance from a State or local government for 9 months following the month of receipt; • Payments made from State-provided pensions to aged, blind, or disabled veterans or their spouses; • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into an IDA by the participating recipient, a State’s TANF program, or a demonstration project authorized by the Assets for Independence Act, and interest earned on such amounts; • Certain trusts (e.g., certain Medicaid trusts that will repay the State, upon the death of the recipient, for the costs of medical assistance provided to that individual); • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute; • Up to $100,000 held in a qualified ABLE account. Furthermore, any distribution from an ABLE account for a qualified disability expense that is not housing-related is excluded from resources in the month it is used or in a month in which it is intended to be used for such expenses; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 1 Effective January 1, 2021 (85 FR 67413). The student earned income exclusion generally increases yearly based on changes in the cost of living. See table V.E1 for the history of maximum monthly and calendar year exclusion amounts. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Cash and in-kind income provided under an AmeriCorps program is excluded from both earned and unearned income. 4 Funds used for food or shelter are not exclusions. 5 Cash and in-kind income provided under an AmeriCorps program is excluded from both earned and unearned income. 6 Contributions, however, do not decrease the countable income of the person contributing. For example, if a parent who is a deemor to an SSI recipient were to deposit $500 of their earnings into the recipient’s ABLE account, we would still consider that $500 to be part of the parent’s gross wages, unless excluded otherwise. Similarly, if a recipient were to deposit $500 of their earnings into their ABLE account, we would still consider the $500 to be part of their gross wages, unless excluded otherwise. 7 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. The American Taxpayer Relief Act of 2012 (Public Law 112-240) made the 12-month exclusion permanent. 8 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 9 Prior to the enactment of the American Taxpayer Relief Act of 2012 (Public Law 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. Public Law 112-240 made the 12-month resource exclusion permanent.

SSA Home | Privacy Policy | Website Policies & Other Important Information | Site Map | Actuarial Publications October 26, 2021

B. Income and Resource Exclusions 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit (EITC) ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of EITC); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular . A payment is infrequent if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters. A payment is irregular if its receipt cannot reasonably be expected; • Up to $2,040 1 per month but not more than $8,230 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65; 2 • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if he or she received SSI as a blind person prior to age 65; 2 • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Cash or in-kind income provided under an AmeriCorps program; 3 • The amount of the recipient’s earned income deposited into an Individual Development Account (IDA) ; and • Earned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees, or other necessary educational expenses; 4 • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular. A payment is infrequent if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters. A payment is irregular if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before he or she attained age 65; • Periodic payments made by a State under a program established before July 1, 1973 and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space purchase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket for travel by a recipient or his or her spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Cash or in-kind income provided under an AmeriCorps program; 5 • Amounts deposited into an IDA by a State’s TANF program, or by a demonstration project authorized by the Assets for Independence Act; • Interest earned on amounts deposited into an IDA by the participating individual, a State’s TANF program, or a demonstration project authorized by the Assets for Independence Act; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416 ; • Generally, all interest and dividend income earned on countable resources; • Lump sum payments made under the Energy Employees Occupational Illness Compensation Program Act of 2000 (the EEOCIP Act), including reimbursement for medical expenses, are excluded from income for SSI purposes; • Contributions to an Achieving a Better Life Experience (ABLE) account 6 are excluded for the account’s beneficiary. In addition, interest and dividends accrued by and retained within an ABLE account are also excluded; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the recipient or a member of the recipient’s household; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any person does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments for 9 months following the month of receipt; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an EITC for 12 months following the month of receipt; 7 • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months; 8 • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit for 12 months following the month of receipt; • Refundable tax credits or advance payment of such credits for 12 months following the month of receipt; 9 • Grants, scholarships, fellowships, or gifts to be used for tuition or educational fees for 9 months following the month of receipt; • Payments received as compensation for replacement or repair of losses, damages, or theft for 9 months following the month of receipt; • Relocation assistance from a State or local government for 9 months following the month of receipt; • Payments made from State-provided pensions to aged, blind, or disabled veterans or their spouses; • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into an IDA by the participating recipient, a State’s TANF program, or a demonstration project authorized by the Assets for Independence Act, and interest earned on such amounts; • Certain trusts (e.g., certain Medicaid trusts that will repay the State, upon the death of the recipient, for the costs of medical assistance provided to that individual); • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute; • Up to $100,000 held in a qualified ABLE account. Furthermore, any distribution from an ABLE account for a qualified disability expense that is not housing-related is excluded from resources in the month it is used or in a month in which it is intended to be used for such expenses; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 1 Effective January 1, 2022 (86 FR 58715). The student earned income exclusion generally increases yearly based on changes in the cost of living. See table V.E1 for the history of maximum monthly and calendar year exclusion amounts. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Cash and in-kind income provided under an AmeriCorps program is excluded from both earned and unearned income. 4 Funds used for food or shelter are not exclusions. 5 Cash and in-kind income provided under an AmeriCorps program is excluded from both earned and unearned income. 6 Contributions, however, do not decrease the countable income of the person contributing. For example, if a parent who is a deemor to an SSI recipient were to deposit $500 of their earnings into the recipient’s ABLE account, we would still consider that $500 to be part of the parent’s gross wages, unless excluded otherwise. Similarly, if a recipient were to deposit $500 of their earnings into their ABLE account, we would still consider the $500 to be part of their gross wages, unless excluded otherwise. 7 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. The American Taxpayer Relief Act of 2012 (Public Law 112-240) made the 12-month exclusion permanent. 8 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 9 Prior to the enactment of the American Taxpayer Relief Act of 2012 (Public Law 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. Public Law 112-240 made the 12-month resource exclusion permanent.

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B. Income and Resource Exclusions 1. Earned Income Exclusions • Any refund of Federal income taxes received under section 32 of the Internal Revenue Code (relating to earned income tax credit (EITC) ) and any payment received under section 3507 of the Internal Revenue Code (relating to advance payment of EITC); • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009; • Any refundable child tax credit; • The first $30 of earned income in a quarter if it is infrequent or irregular . A payment is infrequent if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters. A payment is irregular if its receipt cannot reasonably be expected; • Up to $2,220 1 per month but not more than $8,950 in a calendar year received by a blind or disabled recipient who is a working student under age 22 and regularly attending school; • Any portion of the monthly $20 exclusion that we did not exclude from unearned income; • $65 of earned income in a month; • Amounts used to pay impairment-related work expenses if a recipient is disabled (but not blind) and under age 65 or is disabled (but not blind) and receiving Supplemental Security Income (SSI) (or disability payments under a former State plan) before age 65; 2 • One-half of remaining earned income in a month; • Earned income used to meet any expenses reasonably attributable to the earning of the income if the recipient is blind and under age 65 or if the person received SSI as a blind person prior to age 65; 2 • Any earned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65 or is blind or disabled and received SSI as a blind or disabled individual in the month before they attained age 65; • Cash or in-kind income provided under an AmeriCorps program; 3 • The amount of the recipient’s earned income deposited into an Individual Development Account (IDA) ; and • Earned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416. 2. Unearned Income Exclusions • Any public agency’s refund of taxes on real property or food; • Assistance based on need wholly funded by a State or one of its political subdivisions. This exclusion includes State supplementation of Federal SSI benefits but does not include payments under a Federal/State grant program such as TANF; • Any portion of a grant, scholarship, fellowship, or gift to an individual used for paying tuition, fees, or other necessary educational expenses; 4 • Food raised by a household if it is consumed by that household; • Assistance received under the Disaster Relief and Emergency Assistance Act and assistance provided under any Federal statute because of a catastrophe that the President of the United States declares to be a major disaster; • Assistance received under a program for flood mitigation activities; • The first $60 of unearned income in a quarter if it is infrequent or irregular. A payment is infrequent if it is received only once in a calendar quarter from a single source and is not also received in the month immediately preceding or the month immediately following the month of receipt regardless of whether or not these payments occur in different calendar quarters. A payment is irregular if its receipt cannot reasonably be expected; • Any unearned income received and used to fulfill an approved plan to achieve self-support if the recipient is blind or disabled and under age 65, or if the recipient is blind or disabled and received SSI as a blind or disabled individual in the month before they attained age 65; • Periodic payments made by a State under a program established before July 1, 1973 and based solely on the recipient’s length of residence and attainment of age 65; • Payments for providing foster care to an ineligible child placed in the recipient’s home by a public or private nonprofit child placement or child care agency; • Any interest earned on excluded burial funds and any appreciation in the value of an excluded burial arrangement left to accumulate and become part of the separately identifiable burial fund; • Certain support and maintenance assistance provided in the form of home energy assistance ; • One-third of support payments made by an absent parent if the recipient is a child; • The first $20 of unearned income in a month other than income in the form of in-kind support and maintenance received in the household of another and income based on need; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Any interest accrued on and left to accumulate as part of the value of an excluded burial space purchase agreement (effective April 1, 1990) and any interest earned on the value of nonexcludable burial funds and burial space purchase agreements is excluded from income (effective July 1, 2004); • The value of any commercial transportation ticket for travel by a recipient or their spouse among the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands that is received as a gift and is not converted to cash; • Payments received from a fund established by a State to aid victims of crime; • State-provided pensions to aged, blind, or disabled veterans (or their spouses); • Relocation assistance provided by a State or local government that is comparable to assistance provided under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970; • Hostile fire pay received from one of the uniformed services pursuant to 37 U.S.C. 310 and other kinds of additional pay received by military personnel in a combat zone; • Interest or other earnings on a dedicated account excluded from resources; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell v. Salazar, et al. lawsuit settlement as ratified by the Claims Resettlement Act of 2010; • Refundable tax credits (or advance payment of such credits); • Cash or in-kind income provided under an AmeriCorps program; 5 • Amounts deposited into an IDA by a State’s TANF program, or by a demonstration project authorized by the Assets for Independence Act; • Interest earned on amounts deposited into an IDA by the participating individual, a State’s TANF program, or a demonstration project authorized by the Assets for Independence Act; • Unearned income excluded by other Federal laws. See Federal Regulations Appendix to Subpart K 20 CFR 416 ; • Generally, all interest and dividend income earned on countable resources; • Lump sum payments made under the Energy Employees Occupational Illness Compensation Program Act of 2000 (the EEOCIP Act), including reimbursement for medical expenses, are excluded from income for SSI purposes; • Contributions to an Achieving a Better Life Experience (ABLE) account 6 are excluded for the account’s beneficiary. In addition, interest and dividends accrued by and retained within an ABLE account are also excluded; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 3. Resource Exclusions • The home in which an individual has ownership interest and that serves as the individual’s principal place of residence (including the land appertaining thereto); • Household goods and personal effects; • One automobile if used for transportation for the recipient or a member of the recipient’s household; • Property used in a trade or business that is essential to self-support; • Up to $6,000 of nonbusiness property that is essential to self-support; • Resources of a blind or disabled individual that are necessary to fulfill an approved plan to achieve self-support; • Stock in regional or village corporations held by natives of Alaska during the 20-year period in which the stock is inalienable pursuant to the Alaska Native Claims Settlement Act; • Life insurance owned by an individual (and spouse, if any) provided that all life insurance on any person does not exceed a face value of $1,500; • Restricted allotted Indian lands; • Disaster relief assistance; • Assistance received under a program for flood mitigation activities; • Burial spaces and certain funds up to $1,500 for burial expenses; • SSI or Old-Age, Survivors, and Disability Insurance retroactive payments for 9 months following the month of receipt; • The value of any assistance paid with respect to a dwelling unit under the United States Housing Act of 1937, the National Housing Act, section 101 of the Housing and Urban Development Act of 1965, Title V of the Housing Act of 1949, or section 202(h) of the Housing Act of 1959; • Refunds of Federal income taxes and advances made by an employer relating to an EITC for 12 months following the month of receipt; 7 • One-time economic recovery payment received under the American Recovery and Reinvestment Act of 2009, for the month of receipt and the following 9 months; • Amounts received pursuant to the Making Work Pay tax credit set forth in the American Recovery and Reinvestment Act of 2009 for the month of receipt and the following 12 months; 8 • Amounts received from the Filipino Veterans Equity Compensation Fund set forth in the American Recovery and Reinvestment Act of 2009; • Refundable child tax credit for 12 months following the month of receipt; • Refundable tax credits or advance payment of such credits for 12 months following the month of receipt; 9 • Grants, scholarships, fellowships, or gifts to be used for tuition or educational fees for 9 months following the month of receipt; • Payments received as compensation for replacement or repair of losses, damages, or theft for 9 months following the month of receipt; • Relocation assistance from a State or local government for 9 months following the month of receipt; • Payments made from State-provided pensions to aged, blind, or disabled veterans or their spouses; • Dedicated financial institution accounts for disabled children; • In-kind gifts not converted to cash and the first $2,000 annually of cash gifts made by tax-exempt organizations, such as the Make-A-Wish Foundation, to, or for the benefit of, individuals under age 18 with life-threatening conditions; • Up to $2,000 per calendar year in compensation for participating in clinical trials researching treatment of rare diseases and conditions; • Amounts received by Medicaid recipients from the “Incentives for Prevention of Chronic Diseases in Medicaid” program established by the Affordable Care Act of 2010; • Payments to Indian landowners made in accordance with the Cobell et al. v. Salazar et al. lawsuit settlement, as ratified by the Claims Resettlement Act of 2010 (for 12 months following the month of receipt); • Payments made under the Ricky Ray Hemophilia Relief Fund Act of 1998; • Amounts deposited into an IDA by the participating recipient, a State’s TANF program, or a demonstration project authorized by the Assets for Independence Act, and interest earned on such amounts; • Certain trusts (e.g., certain Medicaid trusts that will repay the State, upon the death of the recipient, for the costs of medical assistance provided to that individual); • Payments or benefits provided under a Federal statute other than Title XVI of the Social Security Act where exclusion is provided by such statute; • Up to $100,000 held in a qualified ABLE account. Furthermore, any distribution from an ABLE account for a qualified disability expense that is not housing-related is excluded from resources in the month it is used or in a month in which it is intended to be used for such expenses; and • Payments made by a State program intended to compensate individuals who had been sterilized under the authority of a State. 1 Effective January 1, 2023 (87 FR 64296). The student earned income exclusion generally increases yearly based on changes in the cost of living. See table V.E1 for the history of maximum monthly and calendar year exclusion amounts. 2 Amounts used to pay impairment-related work expenses are deducted before the one-half of earned income deduction, whereas amounts used to pay the work expenses of the blind are deducted after the one-half of earned income deduction. As a result, amounts of blind work expenses reduce SSI earned income to a greater degree than impairment-related work expenses. 3 Cash and in-kind income provided under an AmeriCorps program is excluded from both earned and unearned income. 4 Funds used for food or shelter are not exclusions. 5 Cash and in-kind income provided under an AmeriCorps program is excluded from both earned and unearned income. 6 Contributions, however, do not decrease the countable income of the person contributing. For example, if a parent who is a deemor to an SSI recipient were to deposit $500 of their earnings into the recipient’s ABLE account, we would still consider that $500 to be part of the parent’s gross wages, unless excluded otherwise. Similarly, if a recipient were to deposit $500 of their earnings into their ABLE account, we would still consider the $500 to be part of their gross wages, unless excluded otherwise. 7 Lawmakers extended the exclusion period from 9 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. The American Taxpayer Relief Act of 2012 (Public Law 112-240) made the 12-month exclusion permanent. 8 Lawmakers extended the exclusion period from 2 to 12 months by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, for refunds or credits received between January 1, 2010 and December 31, 2012. 9 Prior to the enactment of the American Taxpayer Relief Act of 2012 (Public Law 112-240) on January 2, 2013, this resource exclusion applied to such tax credits received between January 1, 2010 and December 31, 2012. Public Law 112-240 made the 12-month resource exclusion permanent.

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E. Incentives for Work and Opportunities for Rehabilitation 1. Work Incentives Since the beginning of the Supplemental Security Income (SSI) program, a number of disabled or blind recipients have worked and received SSI payments. Initially, the program contained a basic earned income exclusion that recognized the additional costs associated with employment. In addition, the law contained a number of special income exclusions designed to encourage work. The income exclusion for blind work expenses (BWE) , plan to achieve self-support (PASS) , and student earned income exclusion (SEIE) were among these provisions. In the 1980 amendments to the Social Security Act, Congress provided additional incentives to help SSI disabled recipients become self-supporting. These incentives included: • Providing for an earned income exclusion for impairment-related work expenses (IRWE) ; • Changing the treatment of sheltered workshop earnings from unearned income to earned income, thereby qualifying sheltered workshop earnings for the earned income exclusion; • Providing for the continuation of SSI payments for certain disabled individuals enrolled in vocational rehabilitation (VR) programs whose disability ceased due to medical recovery (extended to SSI blind recipients, effective April 1988); • Establishing section 1619, which provides the following: — 1619(a) allows us to continue to provide cash payments when the recipient earns above substantial gainful activity (SGA), an earnings level that would have previously made them ineligible for any payment; and — 1619(b) allows recipients to remain eligible for Medicaid when their earnings reduce their cash payment to $0. Table V.E1 presents the historical SGA and SEIE amounts. Table V.E1.— SSI Substantial Gainful Activity and Student Earned Income Exclusion Amounts, Calendar Years 1974-2024 SEIE a Year SGA level b Monthly exclusion Maximum exclusion for calendar year 1974 to 1975 $200 $400 $1,620 1976 230 400 1,620 1977 240 400 1,620 1978 260 400 1,620 1979 280 400 1,620 1980 to 1989 300 400 1,620 1990 to 1998 500 400 1,620 1999 to 2000 c 700 400 1,620 2001 740 1,290 5,200 2002 780 1,320 5,340 2003 800 1,340 5,410 2004 810 1,370 5,520 2005 830 1,410 5,670 2006 860 1,460 5,910 2007 900 1,510 6,100 2008 940 1,550 6,240 2009 980 1,640 6,600 2010 1,000 1,640 6,600 2011 1,000 1,640 6,600 2012 1,010 1,700 6,840 2013 1,040 1,730 6,960 2014 1,070 1,750 7,060 2015 1,090 1,780 7,180 2016 1,130 1,780 7,180 2017 1,170 1,790 7,200 2018 1,180 1,820 7,350 2019 1,220 1,870 7,550 2020 1,260 1,900 7,670 2021 1,310 1,930 7,770 2022 1,350 2,040 8,230 2023 1,470 2,220 8,950 2024 1,550 2,290 9,230 a Under current regulations, this amount increases yearly based on changes in the cost of living. b According to regulation, SSA bases increases in 2001 and subsequent years on increases in the national average wage index. SGA rules do not apply to blind recipients under the SSI program. c Increased to $700 in July 1999. We discuss the incentives for work and opportunities for rehabilitation in more detail in section III.E . In the following tables, we provide historical information on participation by SSI recipients in work incentive programs. 1 a. Numbers of Participants in Work Incentive Programs In this section, we present historical data on participation by SSI recipients in work incentive programs. Table V.E2 presents historical numbers of SSI recipients categorized according to their section 1619 status. Figure V.E1 presents this information in graphical form. Table V.E2.— SSI Federally Administered Blind or Disabled Working Recipients as of December, 1987‑2023 Year In current-payment status Total workers 1619(a) workers a Other workers b 1619(b) workers c 1987 14,559 142,664 15,632 172,855 1988 19,920 153,599 15,625 189,144 1989 25,655 161,928 18,254 205,837 1990 13,994 182,421 23,517 219,932 1991 15,531 186,824 27,264 229,619 1992 17,603 199,665 31,649 248,917 1993 20,028 210,322 35,299 265,649 1994 24,315 217,478 40,683 282,476 1995 28,060 223,573 47,002 298,635 1996 31,085 225,310 51,905 308,300 1997 34,673 228,093 57,089 319,855 1998 37,271 229,662 59,542 326,475 1999 25,528 245,825 69,265 340,618 2000 27,542 249,313 83,572 360,427 2001 22,100 247,555 76,455 346,110 2002 17,271 241,462 82,177 340,910 2003 17,132 235,453 71,097 323,682 2004 17,114 237,409 73,681 328,204 2005 17,621 240,744 78,205 336,570 2006 17,394 242,676 89,350 349,420 2007 16,939 242,854 97,551 357,344 2008 16,142 240,138 99,482 355,762 2009 11,900 236,741 91,534 340,175 2010 11,305 234,481 72,751 318,537 2011 11,763 235,248 65,768 312,779 2012 11,813 233,915 67,927 313,655 2013 12,054 232,196 67,818 312,068 2014 12,757 231,922 70,233 314,912 2015 13,098 238,577 76,333 328,008 2016 13,480 242,778 80,579 336,837 2017 15,210 238,117 88,890 342,217 2018 14,443 232,895 94,708 342,046 2019 14,368 225,763 102,076 342,207 2020 11,049 187,902 93,295 292,246 2021 13,020 186,177 99,790 298,987 2022 13,820 197,714 113,524 325,058 2023 12,409 195,650 116,684 324,743 a Includes disabled workers whose earnings are above SGA level. b Includes blind workers in current-payment status and disabled workers whose earnings are at or below SGA level. c 1619(b) recipients are not in current-payment status but retain SSI recipient status for Medicaid purposes. Figure V.E1.— SSI Federally Administered Blind or Disabled Working Recipients as of December, 1987‑2023 [In thousands] [D] Table V.E3 presents historical numbers of SSI recipients who benefit from other selected work incentive provisions: (1) PASS; (2) IRWE; and (3) BWE. These recipients may be benefiting from more than one of these selected work incentive provisions. This information is available only for calendar years 1990 and later. Table V.E3.— SSI Federally Administered Blind or Disabled Individuals with SSI Recipient Status Participating in Other Work Incentives as of December, 1990‑2023 Year PASS a IRWE BWE Non-workers Workers Total 1990 1,215 1,040 2,255 5,384 4,385 1991 1,969 1,601 3,570 6,546 4,330 1992 3,189 2,658 5,847 7,813 4,454 1993 4,528 3,602 8,130 8,629 4,406 1994 5,842 4,487 10,329 9,484 4,380 1995 5,719 4,603 10,322 9,940 4,433 1996 2,760 1,944 4,704 9,799 4,230 1997 1,290 708 1,998 9,637 4,116 1998 712 362 1,074 9,301 3,802 1999 698 347 1,045 9,520 3,971 2000 862 520 1,382 9,422 3,895 2001 1,024 576 1,600 8,798 3,642 2002 1,150 571 1,721 8,047 3,386 2003 1,181 524 1,705 7,604 3,074 2004 1,112 486 1,598 6,874 2,827 2005 1,089 493 1,582 6,310 2,552 2006 1,098 485 1,583 5,650 2,370 2007 1,003 512 1,515 5,161 2,142 2008 1,074 485 1,559 4,572 1,925 2009 1,037 420 1,457 3,862 1,643 2010 1,001 392 1,393 3,491 1,847 2011 882 405 1,287 3,339 1,570 2012 760 356 1,116 3,157 1,410 2013 612 336 948 2,982 1,284 2014 545 317 862 3,040 1,145 2015 480 341 821 3,188 1,161 2016 433 259 692 3,128 1,068 2017 363 272 635 3,065 1,022 2018 332 236 568 2,942 955 2019 295 185 480 2,941 876 2020 267 134 401 2,191 653 2021 206 117 323 1,913 576 2022 149 121 270 1,831 568 2023 144 96 240 1,734 517 a For years 1990 through 1996, data do not include PASS plans that exclude only resources. Note: Working recipients participating in these other work incentives may be 1619(a) recipients, 1619(b) recipients, or other working recipients. b. Average Earnings of Participants in Work Incentive Programs In this section, we present historical data on average earnings of SSI working recipients. Table V.E4 presents average earnings of SSI recipients categorized according to their section 1619 status. Table V.E4.— Average Monthly Earnings of SSI Federally Administered Blind or Disabled Working Recipients, as of December, 1987‑2023 Year Blind or disabled workers with SSI recipient status In current-payment status Total workers 1619(a) workers a Other workers b 1619(b) workers c 1987 $494 d $124 $739 d $211 1988 522 d 127 721 d 218 1989 518 d 131 712 d 231 1990 712 145 746 245 1991 724 148 780 262 1992 726 150 781 271 1993 728 153 784 280 1994 746 157 803 301 1995 754 160 834 322 1996 764 162 881 344 1997 772 164 932 367 1998 772 182 954 390 1999 926 207 980 418 2000 945 239 1,048 481 2001 1,004 252 1,043 475 2002 1,043 253 1,094 495 2003 1,059 241 1,081 469 2004 1,076 246 1,070 474 2005 1,111 255 1,118 500 2006 1,166 258 1,193 542 2007 1,193 262 1,267 581 2008 1,235 259 1,340 605 2009 1,262 252 1,327 577 2010 1,260 244 1,266 513 2011 1,265 248 1,261 499 2012 1,298 257 1,318 526 2013 1,321 266 1,374 548 2014 1,332 284 1,431 582 2015 1,358 306 1,468 618 2016 1,384 337 1,484 654 2017 1,397 362 1,544 715 2018 1,453 396 1,631 783 2019 1,492 418 1,750 860 2020 1,529 417 1,848 916 2021 1,579 479 1,940 1,015 2022 1,696 556 2,120 1,151 2023 1,796 599 2,288 1,251 a Workers’ earnings are above the SGA level. See table V.E1 for yearly SGA levels. b Disabled workers’ earnings are at or below the SGA level. c 1619(b) recipients are not in current-payment status but retain SSI recipient status for Medicaid purposes. d Estimated. 2. Vocational Rehabilitation/Ticket to Work Program Provisions designed to make VR services available to SSI blind or disabled recipients have been part of the SSI program since its inception. From the beginning, the Social Security Administration (SSA) referred SSI recipients to State VR agencies, which provided services to those recipients they accepted as clients. Prior to 1981, SSA made block grants to VR agencies to fund services to disabled beneficiaries. The 1981 amendments changed this and established a “cost” reimbursement provision. Under this provision, we reimburse VR agencies for the cost of VR services furnished to blind or disabled SSI recipients who are successful in returning to work. For reimbursement purposes, we consider recipients to have “successfully” returned to work if they achieve SGA-level earnings for 9 continuous months; or 9 of 12 months if the reason for the non-SGA months was beyond the recipient's control and not related to their impairment. The 1984 amendments authorized reimbursement for cases where the recipient medically recovers while engaged in a program of rehabilitation services approved by SSA and SSA determines that continuation or completion of such a program would increase the likelihood the individual will permanently leave the rolls. 2 The 1990 amendments authorized reimbursement for the cost of services the VR agencies provide in months in which the individual is not receiving Federal SSI benefits if the individual: • Has special SSI recipient status for Medicaid purposes under section 1619(b) of the Social Security Act; • Receives a federally administered State supplementation payment; or • Temporarily loses eligibility for SSI benefits for fewer than 13 consecutive months for a reason other than cessation of disability or blindness. In 1994, SSA amended the regulations to include reimbursement to alternate private and non-State public VR providers (“alternate participants”) that provided VR services to recipients that a State VR agency had not accepted as clients. The Ticket to Work and Work Incentives Improvement Act of 1999 subsequently replaced the alternate provider program with the Ticket to Work and Self-Sufficiency program (Ticket to Work program). Under the Ticket to Work program, a disabled beneficiary may obtain VR, employment, and other support services from qualified private or public providers — “Employment Networks” (EN). The Ticket to Work program authorizes the Commissioner to provide payments to ENs under either an outcome payment system or a milestone-outcome payment system. 3 By expanding the pool of providers and giving the providers incentives for achieving success, this program provides access to these services for persons with disabilities to assist them in finding, entering, and retaining employment as well as reducing their dependence on cash benefits. Beginning in February 2002, SSA implemented the Ticket to Work program on a State-by-State basis and completed implementation in September 2004. As we implemented the Ticket to Work program in each State, we eliminated the alternate provider and the traditional VR referral process described earlier. SSA provides eligible individuals who receive SSI benefits due to blindness or disability in such a State with access to employment support services. Ticket-eligible beneficiaries may use the Ticket to obtain VR services, employment services, and other support services needed to return to work or go to work for the first time from ENs or their State VR agencies. Individuals not eligible for a Ticket may still request services from a State VR agency; the VR agency continues to decide whether each beneficiary is eligible for services under the Rehabilitation Act of 1973. The Ticket to Work program legislation required that SSA establish a corps of work incentives specialists to disseminate accurate information about work incentives. In addition, the Social Security Protection Act of 2004 mandated that SSA provide a work report receipt to the beneficiary. SSA responded to these mandates with the following actions: • Most field offices have a Work Incentive Liaison (WIL) who works with outside organizations that serve disabled and blind people. WILs are field office points of contact that are considered subject matter experts and can assist a recipient with their needs when returning to work. • In fiscal year 2003, SSA established the Area Work Incentives Coordinator (AWIC) position and trained a total of 58 AWICs, assigning at least one AWIC to each Area Director’s Office. We created the AWIC position to improve the quality of employment support services provided to beneficiaries through training, outreach, and better coordination of support services. As of fiscal year 2024, there are 50 AWICs on duty. • In fiscal year 2004, SSA released eWork, a web-based design application that provides a uniform electronic system to process and control Old-Age, Survivors, and Disability Insurance (OASDI) return to work cases. Since eWork does not communicate with any SSI systems, SSA developed a web-based application, the SSI Monthly Wage Verification (SSIMWV), to process and control SSI work reports. The SSIMWV allows SSA employees to issue the mandated work report receipt in addition to processing the wage report. We released SSIMWV nationally in November 2006. • In fiscal year 2006, SSA awarded cooperative agreements in all States, the District of Columbia, and U.S. territories under the new Work Incentives Planning and Assistance (WIPA) program, which replaced and enhanced the former Benefits Planning, Assistance, and Outreach program. The WIPA program provides accurate information about work incentive programs and other employment support services, as well as planning and assistance services, to beneficiaries with disabilities to support and facilitate their transition into the workforce. Funding for the WIPA program terminated in the summer of 2012. We reinstated the WIPA program in August 2013. When the program restarted, some of the prior awardees were not available to provide services. SSA negotiated with some of the prior WIPA awardees to increase their coverage areas so that the program would continue to provide full coverage across the country. Ninety-five WIPAs received funding that expired July 31, 2015. SSA hosted a full and open WIPA competition in the spring of 2015 and awarded a new cadre of 83 WIPAs on August 1, 2015. SSA held a subsequent full and open WIPA competition in the spring of 2021 and awarded a cadre of 74 WIPAs on August 1, 2021. • In fiscal year 2008, we implemented the Supplemental Security Income Telephone Wage Reporting (SSITWR) system nationally to help reduce wage-related improper payments and facilitate timely and accurate wage reporting. SSITWR is an automated system that uses a toll-free dedicated telephone number, with touch-tone entry and voice-recognition software. It allows SSI recipients, their representative payees, and deemors to report gross wages from the prior month over the phone. Beginning in fiscal year 2014, wage reporters use the SSITWR on any day of the month to successfully report wages for the prior month. SSITWR posts successful wage reports to the SSI record without intervention from an SSA employee and adjusts subsequent SSI payment amounts before we issue the payment. The system also issues an automated receipt to the SSI recipient and the representative payee for each successful wage report as required by section 202 of the Social Security Protection Act of 2004. • In fiscal year 2013, we implemented the Supplemental Security Income Mobile Wage Reporting (SSIMWR) system nationally. SSIMWR is the first transactional mobile application available in the Google Play Store and Apple App Store for SSI recipients, deemors, and representative payees to report monthly wages using either Android or Apple smartphone platforms. A successful submission automates the wage reporting process and posts the gross amount to the SSR, reducing improper payments and field office handling. In fiscal year 2022, we enhanced the SSIMWR application to improve usability and functionality. The enhancements included the ability for users to take a picture or upload a file of their pay stubs into the application. We also changed the name of the application to SSA Mobile Wage Reporting (SSAMWR). • In fiscal year 2017, SSA released myWageReport (myWR). myWR is an online wage reporting tool which fulfilled Section 826 of the Bipartisan Budget Act of 2015 that required the Agency to implement a system that would allow Social Security disability beneficiaries and representative payees to report wages through electronic means and automatically issue a receipt. In fiscal year 2018, SSA expanded the use of myWR to SSI recipients, deemors, and representative payees. It allows wage reporters to report wages via desktop, laptop, or mobile device. Successful wage reports post to the SSI record without intervention from SSA employees and adjust subsequent SSI payments before we issue the payment. The tool also generates a receipt that can be viewed, printed, and saved on the reporter's device. AWICs have also been very active in participating in outreach activities in their local areas and continue to be the primary point of contact for public information outreach in the communities. They have strengthened the relationship with our Ticket to Work program partners. AWICs also work closely with the regional PASS cadres in SSA to make joint educational presentations to the community about our employment support programs. The partnership has strengthened support of one of the objectives of the Ticket to Work program, which is to educate the public about the benefits of returning to work and becoming self-sufficient. We have made presentations directly to persons with disabilities and organizations that provide services to this target group, including presentations at: • Work Incentives Seminar Events 4 • Disability Employment Fairs • Disability Forums and Expos • Technical Colleges • Universities • Disability Resource Centers • One-Stop Career Centers (now called American Job Centers) • Small Business Administration Groups • Workforce Investment Fairs • Independent Living Councils’ Conferences • United Way Agencies • State Advocacy Groups In 2008, we revised the Ticket to Work regulations to enhance beneficiary choice and improve the effectiveness of the program. The revisions extended the program to all adult OASDI disabled and SSI blind or disabled beneficiaries, removed disincentives for Employment Networks to participate in the program, provided incentives for them to support beneficiaries through a more gradual return to work, and positioned them to better support ongoing retention of employment. See section V.G.1.b for information on the evaluation of the Ticket to Work program. Table V.E5 provides historical data on the number of VR agency reimbursement claims allowed and the amount of such awards for SSI recipients. In the broader context of helping people with disabilities remain in the workforce, the Bipartisan Budget Act of 2015 renewed SSA’s authority to conduct demonstration projects involving the Disability Insurance program through calendar year 2022. These new demonstrations affected the SSI program since there are a large number of SSI recipients who concurrently receive Disability Insurance benefits. One demonstration using this authority is the Ohio Direct Referral Demonstration, which tests the effect of SSA sharing the contact information of youth SSI recipients undergoing an age-18 redetermination and new youth SSI and Disability Insurance applicants ages 18 or 19 with the Ohio State VR agency. Congress removed SSA’s authority to refer individuals to State VR agencies when it enacted the Ticket to Work Program and this demonstration will provide evidence on the effectiveness of these referrals for youth not eligible for the Ticket program. See section V.G for information on our return-to-work demonstrations. Table V.E5.— Vocational Rehabilitation Reimbursement Claims Allowed, Fiscal Years 1987‑2023 Fiscal year Concurrent Title II/XVI claims Title XVI only claims Total claims Number Amount a (in thousands) Number Amount (in thousands) Number Amount a (in thousands) 1987 b b 1,493 $10,010 b b 1988 b b 1,720 14,831 b b 1989 b b 1,871 18,366 b b 1990 1,267 $3,290 2,819 22,832 4,086 $26,122 1991 1,445 4,325 2,171 20,615 3,616 24,940 1992 1,634 5,312 2,834 28,276 4,468 33,588 1993 1,928 6,670 2,158 22,264 4,086 28,934 1994 1,880 7,057 2,074 23,400 3,954 30,457 1995 2,140 7,761 2,229 26,402 4,369 34,162 1996 2,033 6,518 2,138 24,334 4,171 30,852 1997 2,735 8,541 2,914 31,532 5,649 40,073 1998 3,329 10,089 3,446 36,313 6,775 46,402 1999 3,572 11,403 4,046 42,281 7,618 53,684 2000 3,260 11,357 3,589 40,793 6,849 52,150 2001 2,388 9,590 2,763 34,842 5,151 44,432 2002 3,241 12,201 3,474 43,244 6,715 55,445 2003 2,139 8,110 1,993 25,238 4,132 33,348 2004 1,999 7,759 2,150 26,390 4,149 34,149 2005 1,883 7,420 1,692 21,866 3,575 29,286 2006 2,581 10,382 2,257 28,597 4,838 38,979 2007 2,037 8,407 1,871 26,468 3,908 34,875 2008 2,743 11,229 2,515 35,732 5,258 46,961 2009 2,567 11,046 2,373 34,801 4,940 45,847 2010 2,337 9,431 2,109 32,511 4,446 41,942 2011 1,300 6,551 1,407 23,196 2,707 29,747 2012 1,418 6,046 1,540 24,351 2,958 30,397 2013 2,788 12,847 2,636 40,167 5,424 53,014 2014 2,649 11,946 2,707 45,689 5,356 57,635 2015 3,070 14,296 3,843 65,298 6,913 79,593 2016 3,165 14,368 4,069 67,323 7,234 81,691 2017 2,586 6,010 3,422 25,268 6,008 31,278 2018 4,140 18,173 6,250 79,064 10,390 97,237 2019 3,498 15,155 5,816 70,521 9,314 85,677 2020 4,195 17,946 7,311 87,225 11,506 105,171 2021 3,464 15,029 5,936 73,373 9,400 88,403 2022 4,271 19,060 7,503 98,563 11,774 117,623 2023 4,334 18,674 7,461 97,581 11,795 116,255 a For concurrent Title II/XVI claims, amounts shown represent Title XVI portion of claim. b For fiscal years 1987-89, data on Title II reimbursement claims involving concurrent Title XVI reimbursement claims are not available. Note: Components may not sum to totals because of rounding. Table V.E6 provides historical data on the number of Employment Network payments allowed and the amount of such payments for SSI recipients. Table V.E6.— Employment Network Payments Allowed, Fiscal Years 2002‑2023 a Fiscal year Concurrent Title II/XVI payments Title XVI only payments Total payments Number b Amount c (in thousands) Number b Amount (in thousands) Number b Amount c (in thousands) 2002 7 $1 1 d 8 $1 2003 138 19 260 $47 398 66 2004 245 35 674 127 919 162 2005 692 105 1,292 251 1,984 356 2006 975 137 1,648 317 2,623 454 2007 1,259 181 1,713 334 2,972 515 2008 1,827 274 2,524 520 4,351 794 2009 2,575 594 3,282 1,310 5,857 1,904 2010 3,461 864 3,819 1,704 7,280 2,568 2011 4,565 1,145 5,879 2,789 10,444 3,934 2012 5,577 1,359 6,257 2,971 11,834 4,330 2013 5,579 1,375 6,262 3,185 11,841 4,560 2014 7,627 2,029 8,683 5,023 16,310 7,052 2015 10,822 2,637 11,819 5,974 22,641 8,611 2016 19,642 5,373 21,446 13,224 41,088 18,597 2017 16,496 4,216 20,735 11,978 37,231 16,194 2018 17,090 4,190 21,344 11,458 38,434 15,648 2019 16,182 3,157 21,704 10,314 37,886 13,831 2020 14,535 3,605 23,045 12,518 37,580 16,123 2021 13,611 3,295 22,920 11,381 36,531 14,676 2022 13,760 3,594 25,661 13,998 39,421 17,592 2023 16,109 4,164 31,131 16,077 47,240 20,241 a Does not include reimbursements to State VR agencies for Tickets assigned under the VR cost-reimbursement option. b Beginning in 2016, reflects a revised process used to identify payments to Employment Network service providers. c For concurrent Title II/XVI payments, amounts shown represent Title XVI portion of the payments. d Less than $500. Note: Components may not sum to totals because of rounding. 1 More detailed information on participation by SSI recipients in work incentive programs is provided in the SSI Annual Statistical Report. Pub. No. 13-11827, prepared by the Office of Research, Evaluation, and Statistics, Social Security Administration. 2 The 1980 amendments provided for benefit continuation for such SSI recipients who were continuing in a VR program after their disability ended. Lawmakers extended the provision to blind recipients effective April 1988. 3 State VR agencies may elect on a case-by-case basis to receive payment under the traditional VR reimbursement system or as an EN under the outcome or outcome-milestone payment system. 4 Work Incentives Seminar Events are now hosted via a national monthly webinar format rather than as local, in-person events.

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