For purposes of determining eligibility for the Extra Help, the rules for what is
            considered unearned income are similar to those used in the Supplemental Security
            Income (SSI) program. To determine whether an item is considered income, follow the
            instructions in SI
               
               00830.001 through SI 00830.880.
         
         We also count in-kind support and maintenance (ISM) as unearned income. ISM is any
            food or shelter or both that is given to the individual or living-with spouse, or
            is received because someone else pays for it. For purposes of determining eligibility for Extra Help,  ISM is not determined under
               the same rules as for the SSI program. See HI 03020.045 for the instructions for determining the value of ISM for Extra Help purposes.
         
         
            
               NOTE: Under Public Law (P.L.) 110-275 (The Medicare Improvements for Patients and Providers
                  Act (MIPPA) of 2008), ISM will not be counted as income for Medicare Part D Extra
                  Help applications. The changes in counting ISM as income because of MIPPA are effective
                  for: applications effectively filed on or after January 1, 2010; and initial determinations
                  that do not become effective before January 1, 2010. An example of an initial determination
                  that becomes effective on or after January 1, 2010 is a periodic or cyclical redetermination
                  initiated in August 2009.