TN 1 (07-90)
SI 01320.135 Deeming - Refunds of Taxes - Policy Principle
Regulations 20 CFR 416.1103(d) and 416.1161(a)(8), (b), (c), (d)
Refunds of taxes paid on real property or food are not 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. See SI 00830.705 for development requirements. Refunds of taxes paid on real property or food are included as income deemed from an essential person or a sponsor of an alien.
NOTE: A refund of income taxes already paid (or withheld) is not income for SSI purposes (SI 00815.270), and therefore is never deemed.