Effective Dates: 8/18/2026 - Present

Identification Number:
SI 00830 TN 283
Intended Audience:See Transmittal Sheet
Originating Office:LP ISP
Title:Unearned Income
Type:POMS Full Transmittals
Program:All Programs
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM
Part SI – Supplemental Security Income
Chapter 008 – Income
Subchapter 30 – Unearned Income
Transmittal No. 283, 08/18/2026

Audience

FO/TSC: CS, CS TXVI, CSR, CTE, OA, OS, RR, TA, TSC-CSR;

Originating Component

ISP

Effective Date

08/18/2026

Background

Effective 8/21/2026, we are updating procedures for pandemic-related disaster assistance to eliminate the need for continued special development of pandemic-related assistance and revert income and resource development of any new allegations to normal disaster assistance procedures.

Summary of Changes

SI 00830.623 Developing and Documenting Income Exclusions from Pandemic-Related Assistance

Subsection A: We provide new instructions and cross references to updated income and resource policy.

Subsection D: We added new instructions for pandemic-related disaster assistance allegations obtained on or after 8/21/2026.

SI 00830.623 Developing and Documenting Income Exclusions from Pandemic-Related Assistance

Citations: Social Security Act section 1612(b)(11), Disaster Relief and Emergency Assistance Act section 312(d), 20 CFR 416.1124(a), 416.1124(c)(5) and 416.1150(c).

A. Introduction to developing and documenting income exclusions from pandemic-related disaster assistance

The Coronavirus Disease 2019 (COVID-19) pandemic resulted in federal, state and tribal governments' issuing a wide variety of assistance payments or other relief to affected individuals. Most Supplemental Security Income (SSI) claimants and recipients and their families received some form of assistance. Many forms of assistance have been determined to qualify as disaster assistance. Special development and documentation procedures may apply to disaster assistance paid to SSI claimants, recipients, deemors, and ineligible children due to the COVID-19 pandemic. Use the special development and documentation procedures in this section for any assistance classified as disaster assistance in the charts in SI 00830.622B.1.a - B.1.b.

Effective August 21, 2026, special income development procedures described in subsections B-C of this section no longer apply to new allegations involving pandemic-related disaster assistance. See SI 00830.623D in this section for more information.

For instructions on handling new allegations of retained pandemic-related disaster assistance and ongoing resource exclusions of previously developed pandemic assistance, see SI 01130.623E.

B. Pandemic-related disaster assistance received from March 2020 through May 11, 2023 - Development initiated prior to August 21, 2026

Many types of assistance received during the period from March 2020 through May 11, 2023, are excluded from income according to disaster assistance policies.

1. Procedure for identifying pandemic-related disaster assistance

For information on sources of pandemic-related disaster assistance and the associated policy treatment, see SI 00830.622. When any assistance is classified as pandemic-related disaster assistance follow special processing procedures in subsections B - C of this section.

NOTE: Contact program support staff using vHelp for help with any alleged pandemic-related disaster assistance not classified as disaster assistance in one of the charts in SI 00830.622B.1.a - B.1.b.

2. Procedure for documenting income exclusions from pandemic-related disaster assistance received from March 2020 through May 11, 2023, in each state, territory, and tribal area

Follow these steps when documenting pandemic-related disaster assistance received by SSI claimants, recipients, deemors, and ineligible children from March 2020 through May 11, 2023.

For the relevant period for each state, territory, or tribal area refer to the chart at B.4. in this section.

NOTE: For any pandemic-related disaster assistance received after May 11, 2023, follow policy in subsection C in this section. For specific policy concerning pandemic Unemployment Insurance Benefits (UIB) see subsection B.3 in this section.

How to Document Initial Pandemic-Related Disaster Assistance

Step

Action

1

Ask SSI individuals if they are receiving or have received:

  • •

    Any of the types of pandemic-related disaster assistance identified in the charts found at SI 00830.622B.1.a - B.1.b; or

  • •

    Any other type of pandemic-related disaster assistance,

when developing income during:

  • •

    All initial claims and RZs;

  • •

    All resource-related limited issues in which an Access to Financial Institutions (AFI) request is required; and

  • •

    Post-eligibility (PE) events involving disaster assistance.

For subsequent reviews (i.e., new RZs and LIs) in which the period of review contains months from March 2020 through May 2023, ask about receipt of pandemic-related disaster assistance for the current review period.

  • •

    Document according to steps 1-5 in this chart for assistance received from:

    • –

      March 2020 through May 11, 2023; or

    • –

      Received after May 11, 2023, as a continuation of payments of a program already classified as disaster assistance according to the charts found at SI 00830.622B.1.a - B.1.b.

  • •

    For assistance received after May 11, 2023, that is not a continuation of payments under a disaster assistance program, follow instructions in subsection C below.

NOTE: For pandemic-related disaster assistance that was not previously documented, you may have to document it going back to March 2020. For example, while conducting a routine RZ in May 2023, you discover high bank account values attributable to undocumented pandemic-related disaster assistance received in May 2020. You must develop the pandemic-related disaster assistance allegations about the receipt and retention of the assistance according to the instructions, in this section, back to May 2020 to determine whether and how much of a resource exclusion to continue to apply.

Did the individual allege receiving pandemic-related disaster assistance?

If NO, record the negative response on the Report of Contact page in Consolidated Claims Experience (CCE) or on an SSA-5002. Accept the allegation and follow normal policies and procedures to process the claim or PE event.

If YES, and unemployment is:
  • •

    Involved, proceed to Step 2.

  • •

    Not involved, proceed to Step 3.

2

To document unemployment income, follow instructions below in subsection B.3.

If other pandemic-related disaster assistance was also received (e.g., Economic Impact Payments (EIPs)), continue to Step 3.

3

Document the individual's allegation regarding receipt of pandemic-related disaster assistance on a Report of Contact page in CCE (or on an SSA-5002) and lock it. Include ALL of the following:

  • •

    Opening script: "The President declared a major disaster for the relevant state, territory, or tribe due to the COVID-19 pandemic emergency. Effective May 11, 2023, the declaration ended. Pandemic-related disaster assistance received after May 11, 2023, is evaluated on a case-by-case basis.

  • •

    Who received the income (name and relationship to the SSI individual if received by a deemor or ineligible child);

  • •

    How much income was received; and

  • •

    The month(s) in which the income was received.

If an SSA-5002 is used to record the allegation, upload the SSA-5002 into the electronic folder using the Evidence Portal (EP).

NOTE: Follow these documentation steps for each type of disaster assistance that was received by the SSI individual and that is listed in one of the charts at B.1.a. and B.1.b.

IMPORTANT 1: Do not post pandemic-related income on the Disaster Assistance page in CCE. Erroneously posting this type of income on the Disaster Assistance page will remove deeming allocations for deemors and ineligible children and will cause erroneous overpayments.

IMPORTANT 2: The Toolbar Remarks Tool has been updated to save time and ensure consistency in documenting pandemic-related disaster assistance allegations. Technicians should use the Remarks Tool when completing the Report of Contact in CCE. Copy and paste the macro language from the Remarks Tool.

Proceed to Step 4.

4

Exclude from income, based on the individual's reasonable allegation, all pandemic-related disaster assistance identified in one of the charts in SI 00830.622B.1.a - B.1.b received:

  • •

    from March 2020 through May 11, 2023; or

  • •

    as a continuation of payments already determined to be disaster assistance.

NOTE: For instructions on developing pandemic-related disaster assistance received after the pandemic period, see:

  • •

    the chart below in subsection B.4 for pandemic-related disaster end dates; and

  • •

    subsection C below for developing the assistance.

IMPORTANT: In the charts in SI 00830.622B.1.a -B.1.b, we provide additional program information about various types of assistance. Use your best judgment when assessing the reasonableness of an individuals allegation and obtain detailed explanations when needed. If you have reason to question the individuals allegation or if you suspect fraud, follow normal disaster assistance policies in SI 00830.620 and SI 01130.620 to request evidence in support of the individual's allegation.

For example, a couple's allegation that they received $5,900 for their first EIP may be reasonable if they have 7 dependent children in their household. It would be questionable for a single person with no dependents to allege that amount for their first EIP.

Proceed to Step 5.

5

Does the individual allege retaining any pandemic-related assistance?

If NO, document the negative response on the Report of Contact.

If YES, see SI 01130.623 for developing and documenting resource determinations for any pandemic-related disaster assistance that was retained.

3. Procedures for documenting unemployment insurance benefit (UIB) exclusions

a. SSI record is active

If the SSI individual, including deemors and ineligible children, answered yes to receiving UIBs at any point from March 2020 through the pandemic UIB end month provided in the chart below in subsection B.4:

  • •

    Enter the allegation regarding unemployment payments on the Unemployment Compensation Page in CCE; and

  • •

    Ask the SSI individual if any of the UIBs received during the pandemic were retained.

  • •

    Document the yes or no response on a Report of Contact page in CCE following Step 5 in the chart above in subsection B.2. If the person answered yes, see SI 01130.623 for the resource exclusion procedures.

NOTE: The system automatically excludes unemployment paid from March 2020 through September 2021, or the month the state stopped paying pandemic-related unemployment, if earlier.

b. Non-MSSICS/non-SSI Claims system claim

If the SSI individual, including deemors and ineligible children, answered yes to receiving UIBs from March 2020 through the pandemic UIB end month provided in the chart below in subsection B.4:

  • •

    Record the allegation regarding receipt of unemployment on an SSA-5002 Report of Contact and include all of the information in Step 5 of the chart found above in subsection B.2; and

  • •

    Upload the SSA-5002 into the electronic folder using EP.

Ask the SSI individual if any of the UIBs received during the pandemic period were retained. Document the yes or no response on a Report of Contact page in CCE following Step 3 in the chart above in subsection B.2. If the person answered yes, see the resource exclusion procedures in SI 01130.623.

NOTE: Changes in August 2021 to the SSI Computations software (CCE and SSI Computations) eliminated the need for corrective actions on cases in which pandemic unemployment was previously posted as countable income.

4. Disaster assistance income exclusion periods by state or territory

The following chart lists the periods in which pandemic-related disaster assistance income exclusions apply by state or territory. For unemployment income, the end date is determined differently. Unemployment received after the Pandemic UIB End date in the chart is subject to normal income counting rules. Any pandemic-related disaster assistance received after May 11, 2023, will be reviewed under the instructions in subsection C below.

NOTE 1: Document, post, and exclude UIBs from March 2020 through the pandemic UIB end month provided in the chart below, for months that fall within the specified UIB period. This includes instances when pandemic UIBs were issued after the specified UIB end month.

NOTE 2: The disaster end date in the chart below refers to the end of the Federal Emergency Management Agency (FEMA)-specified "incident period," which was May 11, 2023.

For tribes, we consider March 2020 as the starting month. According to FEMA, the incident period end date for tribes is May 11, 2023.

Pandemic Disaster Assistance by State and Territory

State or Territory Name

Begin Date

Pandemic UIB End Date

Disaster End Date

State or Territory Name

Begin Date

Pandemic UIB End Date

Disaster End Date

Alabama

3/2020

6/2021

5/11/2023

Montana

3/2020

6/2021

5/11/2023

Alaska

3/2020

6/2021

5/11/2023

Nebraska

3/2020

6/2021

5/11/2023

Arizona

3/2020

7/2021

5/11/2023

Nevada

3/2020

9/2021

5/11/2023

Arkansas

3/2020

6/2021

5/11/2023

New Hampshire

3/2020

6/2021

5/11/2023

California

3/2020

9/2021

5/11/2023

New Jersey

3/2020

9/2021

5/11/2023

Colorado

3/2020

9/2021

5/11/2023

New Mexico

3/2020

9/2021

5/11/2023

Connecticut

3/2020

9/2021

5/11/2023

 New York

3/2020

9/2021

5/11/2023

Delaware

3/2020

9/2021

5/11/2023

North Carolina

3/2020

9/2021

5/11/2023

Washington D.C.

3/2020

9/2021

5/11/2023

North Dakota

3/2020

6/2021

5/112023

Florida

3/2020

6/2021

5/11/2023

Ohio

3/2020

6/2021

5/11/2023

Georgia

3/2020

6/2021

5/11/2023

Oklahoma

3/2020

6/2021

5/11/2023

Hawaii

3/2020

9/2021

5/11/2023

Oregon

3/2020

9/2021

5/11/2023
Idaho

3/2020

6/2021

5/11/2023

Pennsylvania

3/2020

9/2021

5/11/2023

Illinois

3/2020

9/2021

5/11/2023

Rhode Island

3/2020

9/2021

5/11/2023

Indiana

3/2020

9/2021

5/11/2023

South Carolina

3/2020

6/2021

5/11/2023

Iowa

3/2020

6/2021

5/11/2023

South Dakota

3/2020

 6/2021

 

5/11/2023

Kansas

3/2020

9/2021

5/11/2023

 Tennessee

 

3/2020

7/2021

5/11/2023

Kentucky

3/2020

9/2021

5/11/2023

Texas

3/2020

6/2021

5/11/2023

Louisiana

3/2020

7/2021

5/11/2023

Utah

3/2020

6/2021

5/11/2023

Maine

3/2020

9/2021

5/11/2023

Vermont

3/2020

9/2021

5/11/2023

Maryland

3/2020

9/2021

5/11/2023

Virginia

3/2020

9/2021

5/11/2023

Massachusetts

3/2020

9/2021

5/11/2023

 Washington

3/2020

9/2021

5/11/2023

Michigan

3/2020

9/2021

5/11/2023

West Virginia

3/2020

6/2021

5/11/2023

Minnesota

3/2020

9/2021

5/11/2023

Wisconsin

3/2020

9/2021

5/11/2023

Mississippi

3/2020

6/2021

5/11/2023

Wyoming

3/2020

6/2021

5/11/2023

Missouri

3/2020

6/2021

5/11/2023

Northern Mariana Islands

3/2020

9/2021

5/11/2023

C. Post-pandemic income policies and procedures for developing pandemic-related disaster assistance - Development initiated prior to August 21, 2026

1. Policy

Because pandemic-related disaster assistance may vary in funding and duration timeframes, verify that any program, which provides assistance classified as disaster assistance according to the charts in SI 00830.622B.1.a - B.1.b, remains in effect. If the specific pandemic-related disaster assistance program remains in effect, exclude the payments from income until the assistance is set to expire.

NOTE: Refer to program support staff using vHelp any assistance classified as disaster assistance in one of the charts in SI 00830.622B.1.a - B.1.b that extends beyond the specified program duration timeframe. Pandemic-related disaster assistance that is renewed or is extended beyond the specified timeframe must be reevaluated to determine if the disaster assistance exclusion still applies.

2. Procedure for income exclusions for assistance received from March 2020 through May 11, 2023

For any pandemic-related disaster assistance received from March 2020 through May 11, 2023, and classified as disaster assistance in one of the charts in SI 00830.622B.1.a - B.1.b, continue to use the developmental and documentation procedures described in this section.

  • •

    Technicians should continue to rely on statements recorded on reports of contact as documentation of assistance received during the pandemic period.

  • •

    Do not routinely request evidence of assistance payments unless there is reason to question the individual's allegation.

3. Procedure for developing and documenting assistance received after May 11, 2023

  • •

    If the assistance is clearly not pandemic-related disaster assistance, follow normal procedures to develop and document the assistance.

  • •

    If any of the pandemic-related disaster assistance was received as a continuation of payments from a program already classified as disaster assistance according to information in the charts in SI 00830.622B.1.a - B.1.b:

    • –

      Exclude the payments from income until the pandemic-related disaster assistance is set to expire as specified in the charts in SI 00830.622B.1.a - B.1.b.

    • –

      Development and document the assistance following procedures in subsection C.2 above.

  • •

    If the pandemic-related disaster assistance is classified as disaster assistance in one of the charts in SI 00830.622B.1.a - B.1.b and the initial payment was received after May 11, 2023:

    • –

      Verify receipt of the assistance by requesting an award letter, the payment amount, the frequency of the payment, and the source of the payment. For more information on income verification, see SI 00830.005.

    • –

      Document the following script on a Report of Contact page in CCE (or on an SSA-5002) and lock it: "The President declared a major disaster for the relevant state, territory, or tribe due to the COVID-19 pandemic emergency. Effective May 11, 2023, the declaration ended. Pandemic-related disaster assistance received after May 11, 2023, is evaluated on a case-by-case basis. This program was evaluated as pandemic-related disaster assistance. Initial payments were received after May 11, 2023."

    • –

      Upload the SSA-5002 into the electronic folder using Evidence Portal (EP) if an SSA-5002 is used to record the allegation.

    • –

      Exclude the payment from income until the pandemic-related disaster assistance is set to expire as specified in the charts in SI 00830.622B.1.a - B.1.b.

    • –

      Ask if any disaster assistance was retained. If not, record the negative response on a Report of Contact. If assistance was retained, see SI 01130.623.

  • •

    If the alleged pandemic-related disaster assistance is not listed in either of the charts in SI 00830.622B.1.a - B.1.b, refer the assistance to program support staff using vHelp.

IMPORTANT: Do not post pandemic-related income on the Disaster Assistance page in CCE. Erroneously posting this type of income on the Disaster Assistance page will remove deeming allocations for deemors and ineligible children and will cause erroneous overpayments.

D. Procedures for developing pandemic-related disaster assistance on or after August 21, 2026

Effective August 21, 2026, special income and resource development procedures described in subsection B-C above and SI 01130.623C no longer apply to pandemic-related disaster assistance.

Technicians are no longer required to routinely ask SSI individuals about receipt and retention of pandemic-related disaster payments received March 2020 or later or specifically document the responses on a Report of Contact in CCE or on an SSA-5002 when developing income during:

  • •

    initial claims and RZs;

  • •

    resource-related limited issues in which an Access to Financial Institutions (AFI) request is required; and

  • •

    Post-eligibility (PE) events involving disaster assistance.

For allegations of pandemic-related assistance obtained on or after August 21, 2026, technicians must follow general disaster assistance instructions to develop allegations of disaster assistance for income purposes in SI 00830.620.

For instructions on developing resource exclusions of pandemic-related disaster assistance on or after August 21, 2026, see SI 01130.623E.

E. References

SI 01130.623 Developing and Documenting Pandemic-Related Assistance Exclusions - Resources

SI 00830.622 Effect of COVID-19 Pandemic-Related Disaster Assistance on SSI Income and Resources

SI 00830.175 Assistance Based on Need (ABON)

SI 00830.230 Unemployment Insurance Benefits

SI 00830.620 Disaster Assistance - Presidentially-Declared Disaster

SI 01130.620 Disaster Assistance

SI 01130.700 Identifying Excluded Funds That Have Been Commingled With Nonexcluded Funds

SI 01140.200 Checking and Savings Accounts

 


SI 00830 TN 283 - Unearned Income - 8/18/2026