TN 1 (07-90)
SI 01320.130 Deeming - Home Grown Produce - Policy Principle
Authority: Regulations 20 CFR 416.1161(a)(7), (b), (c), (d)
The value of any home produce grown for personal consumption is not counted as income
to an ineligible spouse or parent for deeming purposes, or an ineligible child or
eligible alien (sponsored by an ineligible spouse or parent) in determining the amount
of the allocation. This exclusion also applies to the value of any produce raised
as part of a trade or business if that produce is subsequently used for home consumption.
Follow the development in SI 00830.700 to determine if home produce is excludable under this provision. This exclusion does
not apply to the income of an essential person or a sponsor of an alien.