The value of a gift card or gift certificate is income in the month it is received if the gift card or gift certificate:

• •

  Can be used to purchase food or shelter; or

• •

  Can be resold.

Absent evidence to the contrary, presume a gift card or certificate can be resold. For example, evidence to the contrary may include a legally enforceable prohibition on resale or transfer of the card imposed by the card issuer or merchant printed on the card.

The value of the gift card or gift certificate is subject to the general rules pertaining to income and income exclusions. For the infrequent or irregular income exclusion policy, see SI 00810.410.

REMINDER: Any unspent balance remaining on a gift card or gift certificate is a resource beginning the month following the month the gift card or gift certificate was received. If personal property is obtained with the gift card or gift certificate, it must be evaluated under the Supplemental Security Income (SSI) resources policy.

NOTE: A gift card or gift certificate is not in-kind support and maintenance (ISM).

The value of a gift card or gift certificate is not income in the month it is received if the gift card or gift certificate:

• •

  Cannot be used to purchase food or shelter; and

• •

  Cannot be resold.

In addition, if the individual does not have the right, authority, or power to convert or sell the gift card or gift certificate for cash, and it cannot be used to purchase food or shelter, then the gift card or gift certificate would not meet the definition of a resource in SI 01110.100.

NOTE: A gift card or gift certificate that is restricted on its use, and is legally prohibited from resale, must be evaluated (case by case) based on the restrictions and prohibitions for determining income for SSI purposes.

The restriction on use of a gift card or gift certificate can be legal, (imposed by the card issuer), or practical, (the store where the card must be redeemed does not sell food or shelter items).

Accept an individual's statement either signed or recorded on the Report of Contact page of the actual value of the gift card or gift certificate, unless you have reason to doubt the allegation. If you doubt the individual’s allegation, determine the item's value with the source of the gift card or gift certificate, purchase receipt, vendor’s website if available, or the gift card or gift certificate itself. See instructions:

SI 00810.020 Forms and Amounts of Income

SI 01110.400 What Values Apply to Resources

Document the file per GN 00301.285 through GN 00301.289.

Determine the nature of the gift card or gift certificate and apply the appropriate operating instructions pertaining to income and income exclusions.

Example 1: Bernie Winters receives an award settlement in the form of an Xmart gift card worth $3100. (See Awards, SI 00830.515.) There is no restriction on the use of the gift card in Xmart stores, nor is there any legally enforceable prohibition on its resale. Treat the gift card at its face value as unearned income in the month it is received, subject to the rules pertaining to income and income exclusions for SSI purposes. Any remaining value on the card is a resource beginning the month following the month the gift card was received, subject to the rules pertaining to resource and resource exclusions.

Example 2: Liza Garcia receives a $200 Visa gift card from a friend for use at any locations where Visa debit cards are accepted, including retail stores and online merchants. The gift card includes a prohibition against the beneficiary selling the card to another individual, applying the value as a payment to a store credit card account, or redeeming the card for cash. Thus, it is restricted on its use. However, it can be used to purchase food or shelter items. We treat the Visa gift card as unearned income based on its value ($200) in the month that it is received, subject to the rules pertaining to income and income exclusions for SSI purposes. Any unspent balance remaining on the card is a resource beginning the month following the month the gift card was received, subject to the rules pertaining to resource and resource exclusions.

Edwin Blacksmith receives a $100 Office Warehouse gift certificate from a friend for use at any Office Warehouse store. The gift certificate is restricted for use to purchase only office supplies and has a legally enforceable prohibition on its resale. Since the beneficiary cannot use the gift certificate to purchase food or shelter, nor can the beneficiary sell the gift certificate for cash, do not count the gift certificate as income and it does not meet the definition of a resource. See Distinction Between Assets and Resources, SI 01110.100.

Example 1: Phillip Evans receives a $50 birthday gift card from their daughter. Phillip did not receive any other income from their daughter during the calendar quarter. Therefore, exclude the gift card as infrequent or irregular income. If the gift card is not spent as of the first of the following month, it is a countable resource, subject to the rules pertaining to resource and resource exclusions.

Example 2: Following a hurricane, which was a presidentially declared disaster, the Federal Emergency Management Agency distributed gift cards for affected individuals to provide emergency supplies. Exclude the gift cards from income and resources as disaster assistance, see SI 00830.620 and SI 01130.620.