Prior to January 1 of the year the TA beneficiary attains age 18 (growth period):

• •

  The entire value of a TA is not considered a resource for SSI purposes.

• •

  Distributions from the TA generally are not permitted. The following do not count as distributions:

  • –

    a rollover to another TA during the growth period;

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    a rollover to an ABLE account when permitted during the calendar year of age 17 attainment (referred to in this section as the "Age 17 TA-ABLE rollover");

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    removal of excess contributions over the annual limit; and

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    distributions upon the death of the TA beneficiary.

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  Contributions made directly to the account are generally not considered income; however, a TA beneficiary cannot avoid income counting by direct depositing funds into a TA. For example, a TA beneficiary could not have their Social Security benefits direct deposited into a TA to prevent them from counting as unearned Social Security income for SSI purposes.

  NOTE: 

  A beneficiary or recipient with a representative payee cannot have their Social Security or SSI payments paid via direct deposit into a TA during the growth period when distributions generally are not permitted. Due to TA distribution restrictions, the representative payee generally would not be able to use the benefits to provide for the beneficiary’s current needs (see GN 00602.001A.2).

For processing instructions during the growth period, see SI 01120.250C in this section.

For additional information on the Age 17 TA-ABLE rollover, see SI 01120.250C.3 in this section.

Beginning January 1 of the calendar year the TA beneficiary attains age 18 (post-growth period):

• •

  The TA is a countable resource. The value of the TA is the amount of money that the TA beneficiary can withdraw from the TA after any penalty for early withdrawal (i.e., early distribution tax).

• •

  Distributions of TA funds are not income, but a conversion of a resource.

• •

  Contributions to a TA are income or a conversion of a resource, depending on the source of the contribution.

  For instance:

  • –

    If a TA beneficiary transfers money from their savings account into their TA, the contribution is a conversion of a resource, changing form from a financial institution account resource to a TA resource.

    Example: On 1/15/27, a TA beneficiary transfers $500 of existing account funds from their savings account to their TA. For SSI purposes, on 1/1/27, $500 is counted as a financial account resource. On 2/1/27, $450 is counted as a TA resource ($500-10% early withdrawal penalty=$450).

  • –

    If a TA beneficiary's parent deposits a $1,000 "graduation gift" into the TA, the $1,000 is unearned income in the month of deposit.

  • –

    If a TA beneficiary direct deposits $200 of their paychecks into their TA, each $200 deposit is earned income in the month of deposit.

  Contributions are a countable TA resource beginning the following month.

For processing instructions during the post-growth period, see SI 01120.250D in this section.

When evaluating resources during initial claims, RZs, and post-eligibility events for SSI applicants or recipients under age 16:

• •

  Accept the parent, guardian, or payee’s allegations regarding whether a TA has been established for the child and the estimated account value.

• •

  Record the allegation on an “Other Resources” page by selecting “Trump Account (TA)” from the "Type" drop-down menu. In the “Description” field, include the name of the alleged account custodian (i.e., the “responsible party”), the financial institution administering the account, and the account number if known. See MS 08113.032 for more information on the Other Resources page.

  NOTE: 

  Account custodians are not co-owners; the account beneficiary owns the TA and funds.

• •

  Enter the entire “Alleged Value” in the "Excluded Amount" field. Use exclusion reason “Trump account (TA).”

• •

  From the Direct SSR Update Menu (UMEN), select "Diaries," and manually post an RT diary on the Update Diaries (UDIA) screen. Set the maturity date for January 1 of the calendar year the child will attain age 17.

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  Input the following SSR remarks, “RT - [insert maturity date 1/1/xx] Age 17 TA/ABLE Rollover development.”

Complete development in SI 01120.250C.2.a through SI 01120.250C.2.d during:

• •

  RZs related to the maturation of a TA-related RT diary; and/or

• •

  claims, RZs, or resource-related post-eligibility contacts for claimants aged 16 or 17.

In a 7/10/26 initial application for a disabled child born 10/1/25, the CS learns from the child’s mother that she made a TA election for the child when she filed her taxes, listing herself as the “responsible party” who would oversee the account. No contributions have been made, but she alleges the government is putting $1,000 into the account through the pilot program. The CS lists the TA on the “Other Resources” page, notes the mother as the account custodian in the description, and then posts the $1,000 alleged balance to the "Excluded Amount" field in July 2026 and continuing with the exclusion reason “TA.” The CS adds an RT diary to the record with a maturity date of 010142. The CS annotates in the SSR remarks field “RT-01/01/42 Age 17 TA/ABLE Rollover development.”

During a 5/1/27 redetermination for a disabled child born 4/3/2011, the CS learns the child’s father established a TA for the child during the 2026 tax season. The father alleges an account value around $1,500. He contributed $500 when he opened the account, and the child’s grandmother contributed $1,000 in December 2026. Because the child is 16 and special development applies, the CS informs the father that the child’s TA balance will become accessible, and therefore a countable resource for SSI purposes, on 1/1/29. The CS informs the father that the TA could be rolled over into an ABLE account between 1/1/2028 and 12/31/2028 and provides the link to the ABLE Spotlight for more information. The CS requests evidence of the TA and its value and requests that the father report if an ABLE rollover is pursued.

Before closing the redetermination event, the CS completes the “Other Resources/TA” page using information from a current TA account statement, listing account details in the “Description” field, and posting the current account value in the "Excluded Amount" field with the exclusion reason “TA.” The CS adds an RT diary with a maturity date of 120128 and annotates the SSR remarks field with “RT – 12/01/28 Age 18 develop TA/ABLE Rollover and remove TA exclusion effective 01/01/29.”

The CS contacts the father from example 2 at the end of November 2028 to resolve the maturing Age 18 RT diary. During the review, the father reports that an ABLE account wasn't opened. The CS obtains an updated account statement for the TA, which shows a current balance of $1,720. The CS screens for resource exclusions, and, after finding none, advises the father that the funds would be a countable resource for the child beginning January 2029 and continuing. On the TA resource page, the CS calculates the early withdrawal penalty (10% of 1720=172; 1720-172=1548) and updates the verified resource value of $1,548 for December 2028. For January 2029 and continuing, the CS posts $1,548 as the alleged resource value, ensures the alleged account balance is removed in the "Excluded amount" field, and stores the TA account statement in Evidence Portal.