Social Security

Summary of Changes:

This EM replaces a prior version issued 4/5/2023. We made the following substantive changes:

Section A: Added to the purpose and background of the emergency message. This EM is to provide special processing instructions for income and resource exclusions during the pandemic period and to provide new post-pandemic policies and procedures for applying income and resource exclusions. In addition, removed a sentence and a note describing forthcoming instructions about the end of the disaster.

Section B: Updated the section to reflect the end of the disaster.

Section B.2: Added guidance to see sections D and E for pandemic-related disaster assistance received after the pandemic period. In addition, removed sentences describing forthcoming instructions about the end of the disaster.

Section B.2 (Step 1 of the step-action table): Added language and the note (with a new example) that was previously in step 6. In addition, added bulleted instructions for assistance received during the pandemic and after the pandemic.

Section B.2 (Step 3 of the step-action table): Modified the first bullet to reflect the end of the disaster and to indicate that pandemic-related disaster assistance received after the pandemic period will be evaluated on a case-by-case basis.

Section B.2 (Step 4 of the step-action table): Updated the first sentence to reflect the end of the disaster. In addition, added guidance to see section D for pandemic-related disaster assistance received after the pandemic period.

Section B.2 (Step 5 of the step-action table): Added a note to see section E for instructions on the continued exclusion of retained pandemic-related disaster assistance after the pandemic period.

Section B.2 (Step 6 of the step-action table): Removed this step from the table; moved the language to step 1 of the step-action table.

Section B.3 Removed the sentence regarding forthcoming instructions.

Section B.4 NOTE 2: Added the end date for the Federal Emergency Management Agency (FEMA) incident period.

Section B.4: Removed sentences describing forthcoming updates regarding the announcement of the end of the FEMA incident period; added a sentence explaining the FEMA incident period end date is applicable for Tribes; and updated the Pandemic Disaster Assistance by State and Territory chart with the disaster end date.

Section C: Updated the section to reflect the end of the disaster.

Section C.1 (Step 3 of the step-action table): Added an instruction to see section E for subsequent reviews that involve continued retention of pandemic assistance after the end of the pandemic period.

Section C.2: Updated the title with the pandemic period.

Moved the references to section F.

Section D: Replaced references with transitional income development instructions.

Section E: Added transitional resource development instructions.

Section F: Removed the 2/24/2021 White House Announcement: Continuation of the National Emergency Concerning the Coronavirus Disease 2019 (COVID-19) Pandemic

Minor edits were made throughout this EM.

A. Purpose and Background

This emergency message (EM) contains special processing instructions for applying income and resource exclusions for pandemic-related disaster assistance. For post-pandemic income and resource policies and procedures, see sections D and E in this EM, respectively.

The COVID-19 pandemic resulted in Federal, State and Tribal governments issuing a wide variety of assistance payments or other relief to affected individuals. Most SSI claimants and their families received some form of assistance, and we have determined that many forms of assistance qualify as disaster assistance. Special development and documentation procedures may apply to disaster assistance paid to SSI claimants, deemors, and ineligible children on account of the pandemic.

B. Income policy for pandemic-related disaster assistance received from March 2020 through May 11, 2023

Many types of assistance received during the pandemic period are excluded from income in accordance with disaster assistance policies.

1. Procedure for identifying disaster assistance

See EM-20014 REV 9 for updated information on sources of pandemic-related assistance and the policy treatment for identified assistance types. For any assistance classified as disaster assistance in the chart in section C.1 of EM-20014 REV 9, follow the special processing instructions in this EM.

NOTE: Contact your Regional Office for help with alleged disaster assistance not listed in the chart in EM-20014 REV 9.

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, deemors, and ineligible children from March 2020 through May 11, 2023. Refer to the chart in section B.4 of this EM for the COVID-19 pandemic period by State, Territory, or Tribal area.

NOTE 1: Any pandemic-related disaster assistance received after May 11, 2023, will be reviewed under the instructions provided in sections D and E in this EM. See section B.4. for specific policy concerning pandemic Unemployment Insurance Benefits (UIBs).

NOTE 2: See EM-22006 SEN and EM-21068, respectively, for instructions on processing cases that may have been terminated or denied due to pandemic-related disaster assistance; reopening and correcting the prior record may be required.

If the SSI individual answered yes to receiving UIBs at any point from March 2020 through the pandemic UIB end month provided in the chart in B.4 below, and the record is active:

· Enter the allegation regarding unemployment payments on the Unemployment Compensation Page in CCE.

· Ask the SSI individual if any of the UIBs received during the pandemic was retained. Document the yes or no response on a Report of Contact page in CCE following Step 3 in the chart in B.2 above. If the person answered yes, continue to instructions in section C of this EM for the resource exclusion procedures.

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 in B.4 below, and the record is a Non-MSSICS Claim:

· Record the allegation regarding receipt of unemployment on an SSA-5002 Report of Contact and include all of the information in Step 3 of the chart above in section B.2.

· Upload the SSA-5002 into EDCS or Evidence Portal.

NOTE: The changes in August 2021 to the SSI Computations software (MSSICS and SSI Computations) eliminate the need for corrective actions on cases in which we posted unemployment according to the procedures in EM-20014 REV, published 7/10/2020.

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 provided in sections D and E in this EM.

NOTE 1: Document, post, and exclude UIBs from March 2020 through the pandemic UIB end month provided in the chart in B.4 below, for months that fall within the pandemic UIB period, including where the UIBs are issued after the end of the pandemic 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 is May 11, 2023.

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

C. Resource policy for pandemic-related disaster assistance – March 2020 through May 11, 2023

Many types of assistance received during the pandemic and retained into (the) month(s) following receipt are excluded from resources. With pandemic-related disaster assistance, the possibility of long-term resource implications of commingled disaster assistance makes documentation of the person's allegations especially important.

Resource exclusions for pandemic-related disaster assistance are not time-limited exclusions. Retained disaster assistance is excluded from resources indefinitely. See the chart section C.1 of EM-20014 REV 9 for types of pandemic-related disaster assistance.

Given the administrative complexities involved in processing pandemic-related resource exclusions at such a large scale, special processing applies to resource determinations involving pandemic-related disaster assistance.

1. Procedures for developing resource exclusions for retained pandemic-related disaster assistance – March 2020 through May 11, 2023

Ask about and consider any pandemic-related disaster assistance exclusions during all initial claims and RZs, all resource-related limited issues in which an AFI request is required, and PE events involving disaster assistance. Access to Financial Institutions (AFI) verifications REQUIRE additional scrutiny in months when excess resources (N04) are involved. Manual actions will likely be required to apply pandemic-related resource exclusions.

Accept the individual’s reasonable allegation regarding how much assistance was retained, for how long, and how the funds were held following the steps below.

AFI responses may include retained EIPs, unemployment benefit amounts, and other disaster assistance in the first of the month balances. When an individual alleges retaining any excludable funds, check ALL financial account balances in any month the individual has excess resources (N04). When account balances contribute to an excess resource determination, do the following for each month:

2. Example of applying pandemic-related resource exclusions from March 2020 through May 11, 2023

At the 8/2021 redetermination, the technician documents the following on a Report of Contact page in CCE:

“Recipient and spouse received all three EIPs, each in a single deposit to their checking account ($2,400 in May 2020, $1,200 in January 2021, and $2,800 in April 2021). Recipient alleges saving some of the money in their joint checking account in the months after they received the EIPs but eventually spending all the EIP money. The retained EIP payments were completely spent down by July 2020, April 2021, and July 2021, respectively.”

Since the person alleged having more than $400 in liquid assets during the period of review, the technician requests an AFI verification. When the response is received, the technician notes a pattern of lower balances, usually between $900 and $1,300, then spikes in resource values that result in N04 ineligibility in the months of June 2020, February 2021, May 2021, and June 2021. The technician also notes a higher than normal balance in March 2021, but it was not high enough to cause an N04 ineligibility month.

Since the bank balance patterns and allegation from the Report of Contact page align, the technician applies the pandemic assistance exclusion on the Financial Account page to the months that would otherwise calculate to N04 ineligibility (June 2020, February 2021, May 2021, and June 2021). Because the recipient alleged and the technician documented a complete spend down of excluded funds, the technician would not have to continue monitoring the resource exclusion for the EIPs during future reviews.

D. Post-pandemic income policies and procedures for developing pandemic-related disaster assistance.

1. Policy

Because pandemic-related disaster assistance may vary in funding and duration timeframes, verify that pandemic-related disaster assistance listed in section C.1 of EM-20014 REV 9 remains in effect. If the specific pandemic-related disaster assistance remains in effect, exclude the payments from income until the assistance is set to expire.

NOTE: Refer to your Regional Office contacts any pandemic-related disaster assistance listed in section C.1 of EM-20014 REV 9 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 exclusion for assistance received from March 2020 through May 11, 2023

For any pandemic-related disaster assistance received during the pandemic period and listed in section C.1 of EM-20014 REV 9, continue to use the development and documentation flexibilities that were implemented for pandemic-related disaster assistance.

· 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 person’s allegation.

· 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 determined to be disaster assistance according to section C.1 of EM-20014 REV 9:

o Exclude the payments from income until the pandemic-related assistance is set to expire as specified in section C.1 of EM-20014 REV 9.

o Develop and document the assistance following procedures in section D.2 in this EM.

· If the pandemic-related disaster assistance is listed in section C.1 of EM-20014 REV 9 and the initial payment was received after May 11, 2023:
o 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.

o 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.”

o Exclude the payment from income until the pandemic-related disaster assistance is set to expire as specified in section C.1. of EM-20014 REV 9.

o Ask if any of the disaster assistance was retained. If so, see procedures in section E in this EM.

· If the alleged disaster assistance is not listed in section C.1 of EM-20014 REV 9, refer the assistance to your Regional Office contacts.

E. Post-pandemic resource policies and procedures for developing pandemic-related disaster assistance

1. Post-pandemic policy for excluding retained pandemic-related assistance from resources

Resource exclusions for retained disaster assistance are not time-limited exclusions. Technicians must consider and apply pandemic resource exclusions indefinitely until the retained assistance is spent down. Commingling assumptions in SI 01130.700 continue to apply in cases where retained disaster assistance is held with non-excluded funds.

Special processing procedures continue to apply in certain pandemic-related resource situations. See E.2 below for instructions on documenting resource exclusions for cases involving:

· Continued exclusion of retained assistance that was received from March 2020 through May 11, 2023;

· Exclusion of retained assistance that was received after May 11, 2023, but the assistance is a continuation of payments made under a pandemic-related program in section C.1 of EM 20014 REV 9.

2. Procedure for exclusion of retained pandemic-related assistance

During the pandemic period, we implemented several development and documentation flexibilities for retained pandemic-related assistance.

If you are evaluating the continued resource exclusion of retained assistance for cases in which:

· pandemic-related disaster assistance was received from March 2020 through May 11, 2023; OR

· pandemic assistance was received after May 11, 2023, but was paid as a continuation of a pandemic-related assistance program determined to be disaster assistance in section C.1 of EM 20014 REV 9;

· Technicians should continue to rely on statements recorded on reports of contact as documentation of pandemic-related assistance.

· Do not routinely request evidence of assistance payments unless there is reason to question the person’s allegation (e.g., resource allegations do not align with the fact patterns of the case or bank balance information).

· If requesting evidence to support continued resource exclusions is required, obtain records that show:

o the source of the pandemic assistance;



Note: See section C.1 of EM 20014 REV 9 for a list of pandemic assistance programs. See D.1 of this EM for evaluating sources not covered in section C.1 of EM 20014 REV 9;


o dates of payments; and



Note: It may be necessary to obtain evidence back to March 2020, even if we are developing potential eligibility, payment changes, and resource exclusions only for later months.


o bank records with transaction details showing how the pandemic assistance was retained if the money is retained in a financial account.
· When resource exclusions for retained assistance apply, AFI verifications REQUIRE additional scrutiny, especially in months when excess resources (N04) are involved. Consider commingling assumptions in SI 01130.700 when applying resource exclusions.

Direct all program-related and technical questions to your Regional Office (RO) support staff using vHelp or Program Service Center (PSC) Operations Analysis (OA) staff. RO support staff or PSC OA staff may refer questions, concerns, or problems to their Central Office contacts.

F. References

EM-20014 REV 9 Effect of COVID-19-Related Financial Assistance on SSI Income and Resources

MSS21-108 SSI REV Supplemental Security Income (SSI) – Maintenance Release

MS 08114.042 Unemployment Compensation

MS 09700.000 Evidence Portal (EP) Table of Contents

SI 00830.230 Unemployment Insurance Benefits

SI 00830.620 Disaster Assistance – Presidentially-Declared Disaster

SI 01130.620 Disaster Assistance

SI 01150.007 Transfer of Resources by Spend-Down

SI 01140.200 Checking and Savings Accounts

SI 01140.206 Electronic Financial Institution Verification

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