SI SEA01120.205 The Legal Age Of Majority In The Four States In The Seattle Region

A. General

Per SI 01120.205, a gift made under a UGMA/UTMA gift is neither income nor a resource to the minor until he or she attains the age of majority as defined by state law. The following chart lists the ages of majority in the states in Seattle Region:


Age of Majority




Alaska State AS25.20.010



Idaho Code IC32-301



Oregon Revised Statute 109.510



Revised Code of Washington 26.28.010

B. Interstate Cases

When the property, the custodian, and/or the minor reside in different states assume, absent evidence to the contrary, that the state laws in which the property is held determine the age of majority for the recipient of the UGMA/UTMA gift.

C. Donor Closes Account Before Recipient Reaches Majority

If a donor revokes/closes the UGMA/UTMA account before the child reaches the age of majority, and

  • Fraud or similar fault is found;


      Presume that no gift was intended, and

      Count the value of the account as a resource of the donor back to the date the "gift" was transferred to the child. (Use the date of eligibility if the gift was transferred prior to the date of SSI eligibility.)

  • Fraud or similar fault is not found;

Count the "gift" property as income to the donor in the month the UGMA/UTMA was revoked and a resource thereafter unless rules of administrative finality do not permit counting the "gift" that far back; i.e., revocation occurred more than 2 years ago.

D. References

  1. 1. 

    Reopening Determinations, SI 04070.010

  2. 2. 

    Overpayment Recovery, SI 02220.000

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SI SEA01120.205 - The Legal Age Of Majority In The Four States In The Seattle Region - 11/16/2001
Batch run: 02/23/2016