TN 55 (10-24)

SI 01320.922 Dependents of a Sponsor

SI 01320.922--Cross-refer to SI 00502.240F.

Authority: Social Security Act, Sec. 1621. Regulations 20 CFR 416.1160(d) and 416.1166a

A. Policy Principles

  1. 1. 

    When income is deemed from a sponsor to a noncitizen, an allocation is deducted for each dependent of the sponsor.

  2. 2. 

    “Dependent” means the same as it does for Federal income tax purposes; i.e., someone for whom the sponsor is entitled to take a deduction on their personal income tax return.

    Exception:

    A noncitizen and a noncitizen's spouse are not considered to be dependents of the noncitizen's sponsor for the purposes of these rules.

  3. 3. 

    The amount of the allocation for each dependent of a sponsor is equal to one-half the FBR for an eligible individual.

  4. 4. 

    An ineligible dependent's income is not subtracted from the sponsor's dependent's allocation.

B. Operating Procedures

  1. 1. 

    IRS does not make a month-by-month determination of who is a dependent. Under its rules, a person who qualifies as a dependent is a dependent for the year. If IRS defines a person as a dependent for a particular year, use IRS' definition and grant a dependent allocation in every month of that year. (For example, if IRS defines a child born within the year as a dependent for the year, grant a dependent allocation in every month of the year. If IRS defines a person who dies within the year as a dependent for the year, grant a dependent allocation in every month of the year.)

  2. 2. 

    The best evidence for determining a sponsor's dependents is their most recent tax return. If there are no discrepancies between the names and number of dependents alleged on the SSA-8010-BK and the dependents claimed on the tax return, use this information to calculate the sponsor's total dependent allocation. If the sponsor alleges fewer dependents than shown on their tax return, accept their allegation. If they allege more dependents than shown on their tax return, do not allow a dependent allocation unless thye can furnish convincing evidence or information from IRS that the person would qualify under its definition of a dependent. (The FO's record of a phone or field contact with IRS is sufficient documentation of IRS' determination.)

  3. 3. 

    For use of the dependent allocation in the sponsor-to-noncitizen income deeming computation, see SI 01320.950 A.2.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0501320922
SI 01320.922 - Dependents of a Sponsor - 10/28/2024
Batch run: 11/14/2024
Rev:10/28/2024