TN 273 (05-25)

SI 00830.622 Effect of COVID-19 Pandemic-Related Disaster Assistance on SSI Income and Resources

Citations: Social Security Act sections 1612(b)(11) and1613(a)(6), Disaster Relief and Emergency Assistance Act section 312(d), 20 CFR 416.1124(a), 416.1124(c)(5), 416.1150(c), and 416.1237(a).

A. Introduction to Coronavirus Disease 2019 (COVID-19) pandemic-related disaster assistance

On March 13, 2020, the COVID-19 pandemic was declared sufficient to warrant an emergency declaration for states, tribes, territories, and the District of Columbia.

On March 27, 2020, the "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act), Public Law 116-136, was signed into law. The CARES Act provided for several types of assistance due to COVID-19.

On December 27, 2020, the "Consolidated Appropriations Act, 2021" (CAA), Public Law 116-260, was signed into law. The CAA provided extensions and additional funding to several of these pandemic assistance programs and authorized several new programs.

On March 11, 2021, the “American Rescue Plan Act of 2021” (ARPA), Public law 117-2, was signed into law. The ARPA also provided extensions and additional funding to several of these pandemic assistance programs and authorized several new programs.

Effective May 11, 2023, the declared disaster ended.

When assistance has been identified in the charts found at SI 00830.622B.1.a. and SI 00830.622B.1.b. in this section, see:

  • SI 00830.623 for the treatment of pandemic-related disaster assistance for income; and

  • SI 01130.623 for the treatment of pandemic-related disaster assistance for resources.

B. Policy for the income and resource treatment of pandemic-related disaster assistance

The COVID-19 pandemic resulted in federal, state and tribal governments' issuing a wide variety of assistance payments or other relief to affected individuals. Most Supplemental Security Income (SSI) claimants and recipients and their families received some form of assistance. Many forms of assistance have been determined to qualify as disaster assistance and, therefore, are excluded from income and resources. The income exclusion applies for all individuals in the computation of payments (including deemors and ineligible children) according to existing disaster assistance rules.

Jump directly to one of the following three pandemic-related disaster assistance program charts by clicking on a hyperlink:

Pandemic-Related Assistance Program Charts

Assistance Program Chart

Subsection Location

Federal programs meeting the disaster assistance criteria

SI 00830.622B.1.a.

State and local programs meeting the disaster assistance criteria

SI 00830.622B.1.b.

Programs that do not meet the disaster assistance criteria

SI 00830.622B.2.

NOTE 1: For pandemic-related assistance amounts, see the entity providing the assistance for more information.

NOTE 2: Contact your Regional Office (RO) for help with any pandemic-related disaster assistance not classified as disaster assistance in one of the charts found at SI 00830.622B.1.a. and SI 00830.622B.1.b.

1. Pandemic-related assistance that meets disaster assistance criteria

a. Federal pandemic-related disaster assistance

For reference, the following programs are listed by number in the chart immediately below:

  1. 1. 

    Coronavirus Food Assistance Program - Direct Payments to Farmers and Ranchers

  2. 2. 

    COVID-19 Funeral Assistance

  3. 3. 

    COVID-19 Veteran Rapid Retraining Assistance Program (VRRAP)

  4. 4. 

    Economic Impact Payments (EIPs) (also known as Recovery Rebates)

  5. 5. 

    Economic Injury Disaster Loan (EIDL) Program: Loans/Grants to Employers and Self-Employed Individuals/Grants

  6. 6. 

    Education Stabilization Fund

  7. 7. 

    Emergency Assistance for Rural Housing/Rural Rental Assistance

  8. 8. 

    Emergency Assistance to Children and Families through the Pandemic Emergency Assistance Fund

  9. 9. 

    Emergency Rental Assistance Fund

  10. 10. 

    Farm Loan Assistance for Socially Disadvantaged Farmers and Ranchers

  11. 11. 

    Homeowner Assistance Fund

  12. 12. 

    Housing Assistance and Supportive Services Programs for Native Americans

  13. 13. 

    Paycheck Protection Program (PPP): Loan Forgiveness to Employers and Self-Employed Individuals

  14. 14. 

    Supporting Foster Youth and Families during the Pandemic

  15. 15. 

    Tribal Payments from the Coronavirus State and Local Fiscal Recovery Fund

  16. 16. 

    Unemployment Insurance Benefits (UIB)

  17. 17. 

    United States Department of Agriculture (USDA) Assistance and Support for Socially Disadvantaged Farmers, Ranchers, Forest Land Owners and Operators, and Groups

    Federal Pandemic-Related Disaster Assistance

    Number

    Income Type

    Legislation

    General Information about the Program

    Income and Resource Treatment

    1.

    Coronavirus Food Assistance Program - Direct Payments to Farmers and Ranchers

    CAA and CARES Act

    This program was designed “to prevent, prepare for, and respond to coronavirus by providing support for agricultural producers, growers, and processors impacted by coronavirus.” The program provided direct support based on actual losses for agricultural producers where prices and market supply chains had been impacted and assisted producers with additional adjustment and marketing costs that resulted from lost demand and short-term oversupply for the 2020 marketing year caused by COVID-19.

    The sign-up period for the program closed on October 12, 2021.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    2.

    COVID-19 Funeral Assistance

    CAA and ARPA

    Federal Emergency Management Agency (FEMA) may reimburse certain COVID-19-related funeral expenses incurred on or after January 20, 2020. The Coronavirus Response and Relief Supplemental Appropriations Act of 2021 and the ARPA provide funding for this program.

    Payments range according to a person’s reimbursable expenses. COVID-19 Funeral Assistance is limited to a maximum of $9,000 per deceased individual. There is a $35,500 per household limit for this assistance.

    FEMA will provide funeral assistance until Sept. 30, 2025.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    3.

    COVID-19 Veteran Rapid Retraining Assistance Program

    ARPA

    The Department of Veterans Affairs offered education and training for jobs to veterans who were unemployed because of the COVID-19 pandemic. If an individual was eligible for VRRAP, they could get:

     

    • Up to 12 months of tuition and fee, and

    • A monthly housing allowance based on Post-9/11 GI Bill rates

    The program stopped accepting new enrollments on December 11, 2022. If an individual was enrolled in VRRAP on that date, payments continued.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    4.

    Economic Impact Payments

    CARES Act, CAA, and ARPA

    The Internal Revenue Service (IRS), on behalf of the Treasury Department, issued first, second and third rounds of EIPs authorized by Congress in the CARES Act beginning in March 2020, CAA beginning in December 2020 and ARPA beginning in March 2021.

    First round payment levels were up to:

    $1,200 for individuals, $2,400 for couples filing jointly, and included an additional $500 per qualifying child.

     

    Second round payment levels were up to:

    $600 for individuals, $1,200 for couples filing jointly, and an additional $600 per qualifying child.

     

    Third round payment levels were up to:

    $1,400 for individuals, $2,800 for couples filing jointly, and an additional $1,400 per qualifying child.

     

    Some people received less than these amounts.

     

    NOTE: On January 26, 2022, IRS announced all third round EIPs had been issued.

     

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    5.

    Economic Injury Disaster Loan Program: Loans/Grants to Employers and Self-Employed Individuals/Grants

    NOTE: See SI 00830.622B.2 in this section for EIDL wage payments to employees.

    CARES Act, CAA, and ARPA

    Employers and self-employed individuals could receive grants and loan forgiveness from the EIDL program. This assistance meets the criteria to be excluded as disaster assistance.

    • January 1, 2022, the Small Business Administration (SBA) stopped accepting new applications for EIDL loans or advances.

    • May 6, 2022, SBA stopped processing EIDL requests, loan increases, and reconsiderations of previously denied loan applications.

    • The COVID-19 EIDL portal closed on May 16, 2022.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    6.

    Education Stabilization Fund

    CARES Act, CAA, and ARPA

    The Department of Education administered the Education Stabilization Fund (ESF) which provided aid for state and institutional COVID-19 recovery and rebuilding efforts to prevent, prepare for, and respond to the coronavirus impacts on education and students. ESF was composed of four emergency relief funds:

    (1) the Elementary and Secondary School Emergency Relief Fund,

     

    (2) the Governor’s Emergency Education Relief Fund,

     

    (3) the Emergency Assistance to non-Public Schools Fund, and

     

    (4) the Higher Education Emergency Relief Fund.

     

    Funds available for spending expired September 30, 2024.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    7.

    Emergency Assistance for Rural Housing/Rural Rental Assistance

    ARPA

    This U.S. Department of Agriculture (USDA) program provides funding to help people in rural communities keep their homes during the pandemic. Funds are to be used to support rental assistance for residents of rural rental properties (subsidized via the Section 515 or Section 514/516 programs) and to cover unpaid rent for unassisted tenants in those properties. For amounts, see the entity providing the assistance for more information. The statutory deadline for the fund is September 30, 2025.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    8.

    Emergency Assistance to Children and Families through the Pandemic Emergency Assistance Fund

    ARPA

    This program provided supplemental funding to states to assist needy families impacted by COVID-19. The Department of Health and Human Services provided non-recurring, short-term benefits to deal with a specific crisis or episode of need. Benefits were not intended to meet on-going needs, were not to extend beyond four months, and were only to include expenditures such as emergency assistance and diversion payments, emergency housing and short-term homelessness assistance, emergency food aid, short-term utilities payments, burial assistance, clothing allowances, and back-to-school payments. Initial awards expired September 30, 2022.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    9.

    Emergency Rental Assistance (ERA) Fund

    CAA and ARPA

    The fund is used to provide financial assistance to eligible households, including payment of rent, rental arrears, utilities and home-energy costs, and other expenses related to housing incurred to the pandemic, directly or indirectly.

     

    The US Treasury is providing the funds directly to States, U.S. territories, local governments, and (in the case of CAA) Indian Tribes or Tribally Designated Housing Entities, as applicable, and the Department of Hawaiian Homelands. For amounts, see the entity providing the assistance for more information. The first round of ERA expired September 30, 2022. The second round of ERA is set to expire September 30, 2025.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    10.

    Farm Loan Assistance for Socially Disadvantaged Farmers and Ranchers

    ARPA

    The program provided debt relief to certain socially disadvantaged farmers and ranchers. The program allowed USDA to pay up to 120% of certain loan balances, as of January 1, 2021, for Farm Service Agency (FSA) Direct and Guaranteed Farm Loans and Farm Storage Facility Loans to any Socially Disadvantaged producer who had a qualifying loan with FSA.

    The program ended on August 16, 2022.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    11.

    Homeowner Assistance Fund

    ARPA

    This fund was established to mitigate financial hardships associated with the coronavirus pandemic. The funds are provided to prevent mortgage delinquencies and defaults, foreclosures, loss of utilities or home energy services, and displacement of homeowners experiencing financial hardship after January 21, 2020. Funds may be used for assistance with mortgage payments, homeowner’s insurance, utility payments, and other specified purposes. The US Treasury is providing the funds directly to states, U.S. territories, and Indian Tribes or Tribally Designated Housing Entities, as applicable, and the Department of Hawaiian Homelands. Each state has a program and may still have funds. The program is set to end September 2026 or whenever funds are depleted.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    12.

    Housing Assistance and Supportive Services Programs for Native Americans

    ARPA

    Housing block grants and Indian-community-development block grants for use related to COVID-19.

     

    July 5, 2022, was the deadline for Tribes to submit a plan for funding.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    13.

    Paycheck Protection Program: Loan Forgiveness to Employers and Self-Employed Individuals

     

    NOTE: See SI 00830.622B.2 in this section for PPP wage payments to employees.

    CARES Act, CAA, and ARPA

    Small businesses affected by the pandemic were eligible to apply for forgivable PPP loans. These loans enabled employers to sustain payroll expenses for employees who would otherwise face reduced hours, temporary layoff, or job loss.

     

    Employers and self-employed individuals may have received loan forgiveness from the PPP. This assistance meets the criteria to be excluded as disaster assistance.

    The program ended May 31, 2021.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    14.

    Supporting Foster Youth and Families during the Pandemic

    CAA

    The CAA provided US Department of Health and Human Services additional funding for several programs authorized under Titles IV-B and IV-E of the Social Security Act and required Title IV-E agencies to take several actions to protect and support youth/young adults currently or formerly in foster care. This program provided temporary flexibilities and assistance in response to COVID-19. Specifically:

     

    • Prevented aging out of foster care during the pandemic before October 21, 2021;

    • Allowed re-entry to foster care for any youth who aged out during the pandemic;

    • Allowed states and tribes to provide Section 477 of Title IV-E, services and assistance to eligible youth until age 27 for fiscal years 2020 and 2021 (10/1/19 - 9/30/21);

    • Allowed states and tribes to use Section 477 of Title IV-E room and board amounts for otherwise eligible youth who were aged 18-26 and experience foster care at age 14 or older;

    • Allowed states and tribes to provide an otherwise eligible youth aged 15-26 with up to $4,000 per year in Section 477 of Title IV-E funds for driving and transportation assistance.

      The program expired September 30, 2021.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    15.

    Tribal Payments from the Coronavirus State and Local Fiscal Recovery Fund (SLFRF)

    CARES Act and ARPA

    These programs provided Tribal governments with financial resources to meet pandemic response needs. The Tribes were responsible for disbursing the funds to Tribal members and for using the funds to assist their Tribal community with obtaining the critical resources needed to combat the virus.

     

    The SLFRF expenditure deadline was December 31, 2024.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively

     

    IMPORTANT: Some previously reported Tribal payment(s) paid since March 27, 2020, that were funded by the COVID Relief Fund, may have been counted as unearned income and resources.

     

    If the payment was previously counted as unearned income or a resource for SSI purposes, remove the Tribal payment(s) from countable income and resources and document this type of payment following special processing instructions in SI 00830.623 and SI 01130.623.

     

    16.

    Unemployment Insurance Benefits

    CARES Act, CAA, ARPA, and a Memorandum

    This includes several programs that extended eligibility for regular unemployment and supplemented payment amounts.

     

    Two examples that provided for increased unemployment amounts over and above regular unemployment were:

     

    Federal Pandemic Unemployment Compensation (FPUC) benefits, which provided emergency unemployment benefits for qualifying individuals who were out of work because of the COVID-19 pandemic. FPUC amounts were paid as follows:

     

    • $600 per week beginning March 2020 and ending with payments after July 31, 2020 (CARES);

    • $300 per week beginning after December 26, 2020 and ending on or before March 14, 2021 (CAA); and

    • $300 per week beginning March 14, 2021 and continuing through the statutory end date of September 6, 2021 (ARPA).

     

    Lost Wage Assistance (LWA): FEMA was authorized to use the Disaster Relief Fund to supplement the payment of lost wages because of COVID-19. Participating States had the option to provide lost wage supplements of up to $400 per week, composed of a $300 federal contribution from the Disaster Relief Fund and up to $100 from State funds. The LWA payments were in addition to the weekly benefit amount individuals received from certain other UC programs.

    The program ran from August 1, 2020 until September 5, 2020 when funds were depleted.

    Exclude all unemployment (regular and pandemic) during the relevant period from income.

     

    The relevant period is defined in SI 00830.623B.4.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

    17.

    USDA Assistance and Support for Socially Disadvantaged Farmers, Ranchers, Forest Land Owners and Operators, and Groups

    ARPA

    USDA may provide grants, training, and education for socially disadvantaged farmers, ranchers, forest landowners, or other members of socially disadvantaged groups. The funds support:

    • Outreach, financial training, cooperative development and capacity building, and other technical assistance to socially disadvantaged groups;

    • Grants and loans to improve land access, including heirs' property issues, and aid former farm loan borrowers that suffered adverse actions or past discrimination or bias;

    • The creation and activities of equity commissions; and

    • Research, education, and extension activities at minority serving institutions, including scholarships, internships, and pathways to Federal employment for students; eligible institutions include 1890 Land-Grant Institutions, 1994 Tribal Land-Grant Colleges and Universities, Alaska Native/Native Hawaiian Serving Institutions, Hispanic-Serving Institutions, and Insular Area Institutions.

      Funds were available until depleted.

      NOTE: Funding for the program, reauthorized under section 22007 of the Inflation Reduction Act, are not pandemic-related disaster assistance.

    Pandemic-related disaster assistance excluded from income and resources.

     

    Follow special processing instructions to develop and document income and resource exclusions for this program in SI 00830.623 and SI 01130.623 respectively.

b. State and local pandemic-related disaster assistance

NOTE 1: For pandemic-related assistance amounts, see the entity providing the assistance for more information.

NOTE 2: Contact your RO for help with obtaining any additional information about pandemic-related disaster assistance if unsuccessful contacting the state or local entity.

 

State and local pandemic-related disaster assistance

Income Type

Legislation

General Information about the Program

Income and Resource Treatment

State Stimulus Payments

State Legislation

Some states may have or have created programs that issued stimulus payments to residents to assist with recovery from the pandemic. Programs may vary.

Each State program must be evaluated separately.

 

Refer any State stimulus programs not listed below to your regional office contacts.

The following are pandemic-related disaster assistance excluded from income:

  • CALIFORNIA: Golden State Stimulus I payments; Golden State Stimulus II payments; and Golden State Grant Program payments.

  • MARYLAND: Stimulus payments for Earned Income Tax Credit filers.

  • NEW MEXICO: Tax rebates for recipients of the Working Families Tax Credit.

Follow special processing instructions to develop and document income and resource exclusions for these programs in SI 00830.623 and SI 01130.623 respectively.

Cash Assistance Programs

ARPA

The Coronavirus SLFRF program, authorized by ARPA, delivered $350 billion to state, territorial, local, and Tribal governments across the country to support their response to and recovery from the COVID-19 public health emergency. Search the State and Local Income Precedent and Resource Center (SLR) for cash assistance programs determined to be pandemic-related disaster assistance.

 

Follow special processing instructions in SI 00830.623 and SI 01130.623 to develop and document income and resource exclusions for any pandemic-related cash assistance program found in SLR.

2. Pandemic-related assistance that does not meet the disaster assistance criteria

 

Pandemic-related assistance that does not meet the disaster assistance criteria

Income Type

Legislation

General Information about the Program

Income and Resource Treatment

Affordable Connectivity Program (ACP)

NOTE: This program replaced the Emergency Broadband Benefit program on December 31, 2021.

ARPA and CAA

This program provides discounted broadband service rather than payments to an individual.

The benefit provides a discount of up to $30 per month toward internet service for eligible households and up to $75 per month for households on qualifying Tribal lands.

Eligible households can also receive a one-time discount of up to $100 to purchase a laptop, desktop computer, or tablet from participating providers if they contribute more than $10 and less than $50 toward the purchase price.

ACP is limited to one monthly service discount and one device discount per household.

Not pandemic-related disaster assistance.

 

Not income or ISM. Not a resource.

Corporation for National and Community Service

ARPA

This program increases funding to pay volunteers under chapter 66 of title 42 of the U.S. Code (the former ACTION programs).

Not pandemic-related disaster assistance.

Excluded from income and resources per SI 00830.610 and SI 01130.687.

EIDL Program: Wage Payments to Employees

NOTE: See chart in B.1.a in this section for EIDL loans and advances to business owners and self-employed

CARES Act, CAA, and ARPA

Employees may benefit from their employer’s EIDL participation by receiving normal wage payments, paid time off or other leave, and continued health related benefits.

Not pandemic-related disaster assistance.

Payments are wages or leave payments. See SI 00820.005 for the treatment of sick pay.

 

Follow existing instructions in SI 00820.135, SI 00820.140, and SI 00820.143 to document wage information. Special documentation is not required for wage payments or paid leave attributable to EIDLs.

Hazard Duty Pay/ Premium Pay/ Bonuses Paid by Employers

N/A

During the COVID-19 emergency, some employers increased pay rates or issued premium pay for essential workers. Some referred to these payments as hazard pay.

For SSI eligibility and payment amount determinations, hazard pay and other premium wage payments paid by employers due to the pandemic are generally subject to normal SSI income counting rules and treated as wages.

Not pandemic-related disaster assistance.

Follow existing instructions in SI 00820.135, SI 00820.140, and SI 00820.143 to document wage information.

Low Income Home Energy Assistance Program (LIHEAP)

ARPA

Low-income energy assistance.

Not pandemic-related disaster assistance.

Excluded from income per SI 00830.600 and excluded from resources per SI 01130.688.

Low Income Home Water Assistance Program (LIHWAP)

ARPA

This new program functions much like LIHEAP and provides low income water assistance.

Not pandemic-related disaster assistance.

Excluded from income and resources in the same manner as LIHEP (SI 00830.600 and SI 01130.688).

Paid Leave under the Families First Coronavirus Response Act (FFCRA)

FFCRA

Emergency sick leave or family leave paid under the FFCRA by the employer or by a third party (i.e. insurance company) based solely on the employer’s contributions is considered wages.

Follow existing instructions in SI 00820.005 to document emergency paid sick leave or emergency paid family leave received under the FFCRA.

PPP: Wage Payments to Employees

NOTE: See chart in SI 00830B.1.a, in this section, for PPP loan forgiveness to business owners and self-employed.

CARES Act, CAA, and ARPA

Employees may benefit or may have benefited from their employer’s PPP participation by receiving normal wage payments, paid time off or other leave, and continued health related benefits.

 

The program ended May 31, 2021.

Not pandemic-related disaster assistance.

Payments are wages or leave payments. See SI 00820.005 for the treatment of sick pay.

Follow existing instructions in SI 00820.135, SI 00820.140, and SI 00820.143 to document wage information. Special documentation is not required for wage payments or paid leave attributable to PPP loans.

Qualified Disaster Loans to Retirement Plan Participants/ Qualified Disaster Distribution/ Use of Retirement Funds

CARES Act and CAA

This does not constitute paid assistance. It was merely a temporary relaxation of the regular rules for individuals to access their own retirement funds.

Not pandemic-related disaster assistance.

Develop as follows:

Per SI 00815.350, proceeds of a loan are not income to the borrower because of the obligation to repay.

Per SI 01110.200 and SI 01120.005, any retained withdrawals count as a resource the month following the month of the resource conversion.

Temporary Expansion of Child Tax Credit for 2021

ARPA

Advance Child Tax Credit payments were early payments from the IRS of 50 percent of the estimated amount of the Child Tax Credit that an eligible individual may have properly claimed on their 2021 tax return during the 2022 tax filing season.

Payments for 2021 ranged from: up to $3,600 for children ages 5 and under at the end of 2021; and up to $3,000 for children ages 6 through 17 at the end of 2021. These amounts were divided into monthly advance payments.

 

The 2021 dates for the Advance Child Tax Credit payments were: July 15, August 13, September 15, October 15, November 15 and December 15.

Not pandemic-related disaster assistance.

Excludable from income and resources (for 12 months) as advance tax credits.

Follow normal processing instructions in:

SI 00830.060: Federal Tax Refunds and Advance Tax Credits for SSI Income Purposes and SI 01130.676: Federal Tax Refunds and Advance Tax Credits for SSI Resources

C. References

SI 00830.623 Developing and Documenting Income Exclusions from Pandemic-Related Assistance

SI 01130.623 Developing and Documenting Pandemic-Related Assistance Exclusions - Resources

SI 00830.175 Assistance Based on Need (ABON)

SI 00830.230 Unemployment Insurance Benefits

SI 00830.620 Disaster Assistance - Presidentially-Declared Disaster

SI 01130.620 Disaster Assistance

SI 01130.700 Identifying Excluded Funds That Have Been Commingled With Nonexcluded Funds

SI 01140.200 Checking and Savings Accounts


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0500830622
SI 00830.622 - Effect of COVID-19 Pandemic-Related Disaster Assistance on SSI Income and Resources - 05/28/2025
Batch run: 05/28/2025
Rev:05/28/2025