TN 1 (04-94)
Any amount refunded on income taxes already paid is not income.
Income tax refunds are not income even if the income from which the tax was withheld
or paid was received in a period prior to application for SSI benefits.
Income tax refunds are not income even if the income taxes were excluded as work expenses
of the blind. (See SI 00820.535B.3.)
NOTE: For information on how to treat tax refunds for SSI resource purposes, see SI 01130.676.