TN 6 (04-99)

SI 01310.130 Deeming Concept - Dependent

Citations:

Regulations 416.1160(d)

A. Definition

A dependent for 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 his/her personal income tax return.

B. Policy

We deduct an allocation for each dependent of a sponsor when deeming the sponsor's income to an alien. See SI 01320.922.

NOTE: An alien and an alien's spouse are not considered to be dependents of the alien's sponsor for SSI deeming purposes.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0501310130
SI 01310.130 - Deeming Concept - Dependent - 10/21/2014
Batch run: 10/21/2014
Rev:10/21/2014