TN 6 (04-99)

SI 01310.130 Deeming Concept - Dependent


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.

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SI 01310.130 - Deeming Concept - Dependent - 04/13/1999
Batch run: 10/21/2014