TN 1 (04-94)
SI 00815.270 Income Tax Refunds
Regulation - 20 CFR 416.1103(d)
Any amount refunded on income taxes already paid is not income.
2. Tax withheld prior to SSI application date
Income tax refunds are not income even if the income from which the tax was withheld or paid was received in a period prior to application for SSI benefits.
3. Tax refunds and blind work expenses
Income tax refunds are not income even if the income taxes were excluded as work expenses of the blind. (See SI 00820.535B.3.)
NOTE: For information on how to treat tax refunds for SSI resource purposes, see SI 01130.676.