TN 22 (04-12)
GN 02610.014 SSI Benefits Subject to Windfall Offset
A. Title XVI benefits are used to compute windfall offset
Windfall offset applies to any title XVI benefit payable including the following payments in the offset calculation.
Payments made to the State under interim assistance reimbursement (IAR)
Emergency advance payments
Presumptive disability/blindness payments
B. Applying windfall offset when Interim Assistance Reimbursement (IAR) is involved
1. IAR involved
Compute the Windfall offset using all title XVI benefits including the amount paid to the State for IAR. For processing eIAR cases, see SI 02003.001.
2. Eligible claimant dies before receiving title XVI benefits
Offset the title II benefits using only the title XVI retroactive benefits that we actually paid or will pay. If the balance of the title XVI retroactive benefits is not payable to a survivor, then only offset the amount paid to the claimant, to the State for IAR, and any fee paid to a representative. Always pay the IAR before the representative fee. For procedures to determine the windfall offset period when the recipient dies, see GN 02610.050C.1. For instructions on when to pay the fee in this situation, see SI 02101.003 and SI 02101.004.