TN 95 (09-04)

SI 00830.099 Guide to Unearned Income Exclusions

(Complete Katrina instructions are available here .)

A. Introduction

The following provides a list of those instructions that address a partial or total exclusion of unearned income. Those in bold print involve an exclusion under another Federal statute.

B. List of Instructions About Unearned Income Exclusions



Agent Orange Settlement Payments

SI 00830.730

Alaska Longevity Bonus Payments

SI SEA00830.175

(Seattle Region)

AmeriCorps and National Civilian Community Corps (NCC) Payments

SI 00830.537


SI 00830.610

Austrian Social Insurance Payments

SI 00830.715

Burial Funds, Interest on Excluded

SI 00830.501

Child Care Assistance Under the Child Care and Development Block Grant Act

SI 00830.417

Child Support

SI 00830.420

SI 00830.425

Clinical Trial Participation Payments

SI 00830.735

Corporation for National and Community Service (Formerly ACTION) Programs

SI 00830.610

Department of Education (DE) and Bureau of Indian Affairs (BIA) Student Assistance

SI 00830.455

Disaster Assistance

SI 00830.620

Dividends and Interest

SI 00830.500

Educational Assistance

SI 00830.450

Energy Assistance

Energy Employees Occupational Illness Program (EEOICP)

SI 00830.605

SI 00830.741

Federal Perkins Loan

SI 00830.455

Federal Supplemental Education Opportunity Grants (FSEOG)

SI 00830.455

Filipino Veterans Equity Compensation Fund (FVECF) Payment

SI 00830.319

Food/Meal Programs

SI 00830.635

Food Stamps

SI 00830.635

Foster Grandparents Program

SI 00830.610

General Assistance

SI 00830.175

Gifts Occasioned by a Death

SI 00830.545

Gifts of Domestic Travel Tickets

SI 00830.521

Grants, Scholarship, Fellowships, and Gifts

SI 00830.455

HUD Subsidies

SI 00830.630

Home Energy Assistance

SI 00830.600

SI 00830.605

Home Produce

SI 00830.700

Housing Assistance

SI 00830.630

Hostile Fire Pay from the Uniformed Services

SI 00830.540

Individual Development Accounts (IDAs) -- Demonstration Project

SI 00830.670

Individual Development Accounts (IDAs) -- TANF Funded

SI 00830.665

Japanese -- American and Aleutian Restitution Payments

SI 00830.720

Leveraging Educational Assistance Program (LEAP)

SI 00830.455

Low Income Energy of Assistance

SI 00830.600

Meals for Older Americans

SI 00830.635

Milk Programs

SI 00830.635

Nazi Persecution, Payments to Victims of

SI 00830.710

Netherlands WUV Payments to Victims of Persecution

SI 00830.725

North Vietnam, DOD Payments to Certain Persons Captured and Interned

SI 00830.745

Pell Grants

SI 00830.455

Private Nonprofit Assistance

SI 00830.605

Radiation Exposure Compensation Trust Fund (RECTF) Payments

SI 00830.740

Refunds of Taxes Paid on Real Property or Food

SI 00830.705

Relocation Assistance

SI 00830.655

Retired Senior Volunteer Program (RSVP)

SI 00830.610

Ricky Ray Hemophilia Relief Fund Payments

SI 00830.755

Rural Housing Service (RHS), formerly Farmers Home Administration

SI 00830.630

School Breakfasts

SI 00830.635

School Lunches

SI 00830.635

Senior Companion Program

SI 00830.610

Special and Demonstration Volunteer Program

SI 00830.610

State Annuities for Certain Veterans

SI 00830.260

State Assistance Based on Need

SI 00830.175

University Year for ACTION (UYA)

SI 00830.610

Veterans’ Children with Certain Birth Defects, Payments to

SI 00830.318

Victims' Compensation Payments

SI 00830.660

Women, Infants, and Children Program (WIC)

SI 00830.635

C. Reference

Guide to resources exclusions, SI 01130.050

D. Policy—Disaster Assistance

President Bush has authorized emergency aid to victims of Hurricane Katrina in accordance with the Robert T. Stafford Disaster Relief and Emergency Assistance Act. It is expected that many counties/parishes will become presidentially-declared disaster areas. A list of the counties/parishes declared as disaster areas will be available on the Federal Emergency Management Agency’s (FEMA) internet site ( ).

Special income and resource exclusions apply to presidentially-declared disaster areas. These instructions are explained in POMS SI 00830.620 and SI 01130.620.

E. Policy—New Income and Resource Exclusions

1. Certain Payments Under the National Flood Insurance Program

Based on recent legislation, assistance provided under the National Flood Insurance Program for flood mitigation activities with respect to property shall not be considered income or a resource of the property owner when determining SSI eligibility or payment amount.

2. Debit Cards Issued to Victims of Hurricane Katrina

Debit cards have been issued to some of the individuals displaced by Hurricane Katrina. These cards are considered to be disaster assistance and are excluded from income and resources.

F. Policy—Existing Income and Resource Exclusions In POMS

Interviewers should also give special attention to the income and resource exclusions listed below. These exclusions may apply to disaster-related assistance whether or not the beneficiary is in a presidentially-declared disaster area.

  1. 1. 

    Funds for Replacement of an Excluded Resource – Cash or in-kind items, provided from any source, to replace or repair a lost, damaged or stolen resource is not income. If the cash or in-kind items were provided to replace or repair an excluded resource, and the disaster assistance exclusions above do not apply, the cash or in-kind items can be excluded from resources for up to 30 months (9-month initial period, 9-month good cause extension plus an additional 12-month good cause extension in the case of presidentially-declared disasters). Sources may include insurance companies, private or religious organizations, private individuals, the Federal government, State and local governments, etc. (SI 01130.630).

  2. 2. 

    Receipt of Certain Noncash Items – The value of any noncash items received (other than in-kind support and maintenance) is not income if they would become a partially or totally excluded nonliquid resource if retained into the following month. (SI 00815.550 and SI 01110.210)

  3. 3. 

    Homeless Individuals and In-Kind Support and Maintenance Under the disaster provisions described in Section B. above, support and maintenance in cash or in-kind is excluded and the one-third reduction does not apply for an individual who stopped living in his/her home due to the disaster. Do not charge ISM for an individual made homeless by this disaster. Any food and shelter the individual receives is excludable whether provided in a private home, a shelter, or any other temporary housing arrangement resorted to because of the disaster. (SI 00830.620)

  4. 4. 

    Home Energy and Support and Maintenance Assistance (HEA/SMA)- HEA/SMA is excluded from income if it is certified by the State as provided based on need and it is provided in-kind or in cash by a private nonprofit agency or it is provided in-kind by a supplier of home heating oil or gas, a rate-of-return entity providing home energy, or a municipal utility providing home energy. (SI 00830.605 and SI 00835.331)

  5. 5. 

    Loan Proceeds - Loans of cash or in-kind support and maintenance that the borrower is obligated to repay are not income. (SI 00815.350, SI 00835.480 and SI 01120.220)

  6. 6. 

    Irregular and Infrequent Income - Exclude the first $30 of earned income and the first $60 of unearned income received in a calendar quarter which is received either infrequently or irregularly. (SI 00810.410)

  7. 7. 

    Medical and Social Services - Medical and Social Services are not income. (SI 00815.050)

  8. 8. 

    Third Party Payments - A third party payment of an individual's bills for an item other than food or shelter is not income. (SI 00815.400)

  9. 9. 

    In-Kind Clothing In-kind gifts of clothing are not a form of income or in-kind support and maintenance for all SSI beneficiaries and deemors beginning March 9, 2005. (SI 00815.001B. and SI 00835.400B.)

  10. 10. 

    Improvements and Repairs - Help with labor, third party payments for repairs, and materials for improvements and repairs to an existing resource are not income, e.g., home or car repairs. (SI 00815.001B. and SI 00815.500)

  11. 11. 

    Personal Services – The value of personal services is not income. Examples can include personal care services, transportation, cleaning, etc. (SI 00815.150)

  12. 12. 

    Assistance Based on Need (ABON) - Assistance based on need which uses income as a factor of eligibility and is funded wholly by a State, county or local government is excluded from income. (SI 00830.175)

  13. 13. 

    Educational and Scholarship Funds – Any educational grant, scholarship, fellowship, or gift established for children affected by Hurricane Katrina is excluded from income in the month of receipt and from resources for 9 months after the month of receipt, if it is used or will be used for paying current or future necessary educational expenses such as tuition and fees at any educational institution. This income and resource exclusion does not apply to any portion of the funds set aside or actually used for food or shelter. Funds maintained and administered by a public or private organization, third-party trust, or Uniform Gift/Transfer to Minors Act account and only paid out at the time of need may not be a resource. (SI 00830.455 and SI 01130.455)

  14. 14. 

    Death Benefits – Death benefits used by the beneficiary to pay the expenses of the deceased person’s last illness and funeral expenses are not income. Any amount of death benefits that remain after the last illness and funeral expenses are paid is income to the beneficiary. Death benefits used to pay the deceased person's last illness and funeral expenses are not resources for one calendar month following the month of receipt. Death benefits include but are not limited to the proceeds of life insurance policies, the lump sum death payment from SSA, VA burial benefits, and inheritances. (SI 00830.545, SI 00830.550, and SI 01120.115)


To Link to this section - Use this URL:
SI 00830.099 - Guide to Unearned Income Exclusions - 01/20/2011
Batch run: 04/23/2013