John Smith is due $700.00 total retroactive title II benefits, $500.00 in the offset period and $200.00 outside the offset period. John's share of the offset is $600.00. John's spouse Betty is due $300.00 in retroactive title II benefits, $200.00 in the offset period and $100.00 outside the offset period. Betty's share of the offset is $150.00.

To compute the NCI:

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  Reduce John's title II benefits due in the offset period to zero. Subtract the remaining $100.00 in offset from John's title II benefits due outside the offset period. John has no NCI. The remaining $100.00 payable to John is countable for SSI.

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  Reduce Betty's $200.00 due in the offset period by $150.00. The remaining $50.00 due in the offset period is NCI and is not counted when received for SSI purposes. However, the $100.00 due Betty outside the offset period is countable when received for SSI purposes.