TN 6 (04-99)
SI 01310.130 Deeming Concept - Dependent
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.
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.