TN 25 (09-24)
CITATIONS:
A dependent for Supplemental Security Income (SSI) deeming purposes is the same as a dependent for federal income tax purposes; i.e., someone for whom a taxpayer is entitled to take a deduction on their personal income tax return.
We deduct an allocation for each dependent of a sponsor when deeming the sponsor's income to a noncitizen, see SI 01320.922.
NOTE: A noncitizen and a noncitizen's spouse are not considered to be dependents of the noncitizen's sponsor for SSI deeming purposes.