Effective Dates: 09/08/2023 - Present Previous | Next

TN 24 (09-23)

SI 02005.025 Prospective Accounting for Certain Income Based on Need

CITATIONS:

Social Security Act, Section 1611(c)(5)

A. Background

Public Law 100-203 amended the Social Security Act (the Act) to provide for prospective accounting of certain income. Therefore, effective 4/88 this income counts only for the months in which it is received.

B. Definitions

1. Retrospective Monthly Accounting

Retrospective monthly accounting (RMA) means that the SSI benefit for a month is computed using income from a prior month.

2. Prospective Accounting

Prospective accounting means that the SSI benefit for a month is computed using income received in that same month.

C. Policy — income

Effective 4/88 the following types of income are subject to prospective accounting:

  • •

    Temporary Assistance for Needy Families (TANF) (SI 00830.403);

    NOTE: TANF replaced AFDC effective 7/1/97. Prior to that date, AFDC was subject to prospective accounting.

  • •

    Foster Care (title IV-E) (SI 00830.410);

  • •

    Refugee Cash Assistance (SI 00830.645);

  • •

    Cuban and Haitian Entrant Assistance (SI 00830.645);

  • •

    Bureau of Indian Affairs (BIA) general assistance (SI 00830.800); and

  • •

    BIA Adult Custodial Care (ACC) and Child Welfare Assistance (CWA) (SI 00830.810). Prior to 6/1/91, ACC and CWA payments were subject to prospective accounting. Effective 6/1/91, only ACC and CWA payments made to noninstitutionalized individuals are subject to prospective accounting.

NOTE: 

ACC and CWA payments made to class members of the Dias case (effective 6/1/88) and Etsitty case (effective 1/1/89) are subject to the presumed maximum value rule and, therefore, subject to RMA (SI 00830.810).

D. References — computation rules

1. Eligibility Computation

Use the normal eligibility computation. (See SI 02005.001C.)

2. Budget Month (BM)

Use the normal rules for BM selection. (See SI 02005.001E.)

E. Procedure — countable income (CI) for payment computation

Use the amount of income in SI 02005.025C that is received in the computation month (CM). Do not use the amount of income in SI 02005.025C that is received in the BM.

Use normal computation rules for other kinds of income.

NOTE: 

The income listed in SI 02005.025C is identified by code “F” in the SSI system. Other types of income are identified as “F” but they are not subject to prospective accounting. If this would cause an incorrect payment, the FO must intervene (e.g., issue a one-time payment if additional money is due).

F. Example

Betty applies for SSI in 1/00. Betty has TANF income. They are later found eligible for SSI retroactive to January. Betty's last month of TANF income is 5/00.

1/00:  The BM is January. The TANF income received in January is used to compute the SSI benefit.

2/00: The BM is January. The TANF income received in February is used to compute the SSI benefit.

3/00: The BM is January. The TANF income received in March is used to compute the SSI benefit.

4/00: The BM is February. The amount of TANF received in April is used to compute the SSI benefit.

5/00: The BM is March. The amount of TANF income received in May is used to compute the SSI benefit.

6/00: The BM is April. However, the amount of TANF income received in June ($0) is used to compute the SSI benefit.

7/00: The BM is May. The amount of TANF income received in July ($0) is used to compute the SSI benefit.

RESULT: TANF income was received in January through May 2000. It affected SSI benefits for January through May 2000.

NOTE: 

Any income other than the income noted in SI 02005.025C. would be counted under normal RMA rules.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0502005025
SI 02005.025 - Prospective Accounting for Certain Income Based on Need - 09/08/2023
Batch run: 10/22/2024
Rev:09/08/2023