TN 1 (07-90)
SI 01320.145 Deeming - Income Used to Comply with a Court Order for Support
20 CFR 416.1161(a)(10), (b),(c), (d)
1. Ineligible Spouse, Ineligible Parent, Ineligible Child, Eligible Alien
Exclude income used by these individuals to make support payments.
2. Essential Person, Sponsor of an Alien
Do not exclude income used by these individuals to make support payments. See SI 00502.240 for new sponsor deeming rules that apply to aliens whose sponsors signed new version affidavits of support during applications for immigrant visa or adjustments of status filed on or after 12/19/97.
Support payments are payments made under a court order or enforced in compliance with a State agreement under title IV-D. (Title IV-D child support payments are usually made directly to the State.)
Ask an ineligible spouse, ineligible parent, ineligible child or eligible alien (sponsored by the ineligible spouse or parent) whether any of his/her income is used to make support payments.
Document an allegation that such payments are made in the “Remarks” section of the appropriate form (SSA-8000-BK, SSA-8010-BK, or SSA-8203-BK).
When no payments are alleged, no documentation is needed.
Request evidence of the support payments. Evidence includes a copy of the court order or State agreement which shows the amount of the payments and the beginning and ending dates of the payments.
2. Amount of the Exclusion
the amount specified in the court order or State agreement; or
the actual payment, if less; or
the actual payment, if more than the court-ordered amount and the amount paid represents past-due support.
Past-Due Support Withheld from Income Tax Refund
If the past-due support is withheld from the deemor's State or Federal income tax refund under the provisions of title IV-D, exclude an amount equal to the amount withheld from the deemor's tax refund from his/her other income in the month the withholding takes place.
3. Applying the Exclusion
Deduct the amount of support payments from the income of the ineligible spouse or parent before determining the amount of income to be deemed.
Deduct the amount of such payments from the income of an ineligible child or eligible alien (sponsored by an ineligible spouse or parent) before reducing the ineligible child's or eligible alien's allocation.
Deduct the amount first from gross unearned income. Use any remaining balance to reduce gross earned income.