TN 88 (02-02)
SI 00830.521 Gifts of Travel Tickets
Social Security Act, as amended, section 1612(b)(15); 20 CFR 416.1124(c) and 416.1161(a)
A. Definition of Domestic and Non-domestic Travel
1. Domestic Travel
Domestic travel is travel in or between the 50 States, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
2. Non-Domestic Travel
Non-domestic travel is travel to any place other than those listed in SI 00830.521A.1.
1. Gift of Domestic Travel Ticket Not Converted To Cash
The value of a ticket for domestic travel received by an individual, or his/her spouse, or parent whose income is subject to deeming is excluded from income if:
the ticket is received as a gift (SI 00830.521); and
the ticket is not converted to cash (e.g., cashed in, sold, etc.).
This policy applies to tickets for domestic travel received on or after 3/1/90.
2. Gift of Domestic Travel Ticket Converted to Cash
A domestic ticket received as a gift is treated as unearned income in the month the ticket was converted to cash.
3. Gift of Non-Domestic Travel Ticket
The gift of a non-domestic travel ticket that cannot be converted to cash (i.e., it is not refundable) or used to obtain food or shelter is not considered as income (SI 00815.001), even if the ticket was used for transportation. Travel tickets that can be converted are income and are counted as unearned income at the current market value (CMV) in the month of receipt (SI 00835.020 and SI 00835.310C.), whether or not the ticket was used for transportation.
1. Domestic Travel Ticket
a. Obtain a Statement
Obtain the individual's statement either signed or recorded on a DROC as to whether the ticket has been retained, used, or converted to cash. If the ticket has been converted to cash, specify in the statement the amount of cash received. In the absence of evidence to the contrary, accept the statement as fact.
b. Ticket Used or Still Retained
Exclude from income.
c. Ticket Converted to Cash
Treat as unearned income in the month the ticket was converted to cash.
2. Non-Domestic Travel Ticket
Obtain the individual's statement either signed or recorded on a DROC as to whether the ticket (whether used or not) was or could be converted to cash:
If the answer is yes, count the CMV of the ticket as unearned income in the month received.
If the answer is no, verify the allegation by examining the ticket or by contact with the travel carrier or travel agent. If the allegation is verified, don't count the CMV of the ticket as income; otherwise count it as income.