Unearned income is all income that is not earned income.

The instructions in this subchapter  apply to unearned income and unearned income exclusions.

The subchapter is organized so that payments which are similar in nature are grouped together. Unearned income exclusions and counting rules are not all in one place. Those related to a specific type of payment are discussed in sections about the payment itself.

Users should be familiar with the general income rules found in subchapters 10 and 15, particularly:

•  

  What is income (SI 00810.005);

  What is not income (SI 00815.001);

  Whose income is it (SI 00810.120);

  When income is counted (SI 00810.030)

  Income verification (SI 00810.500); and

  How to estimate income (SI 00810.600 through SI 00810.620)