Social Security’s own examples

The facts and answers are SSA’s, with dates moved to 2026 so 2026 amounts apply; where SSA gives no amount, one is supplied that does not change SSA’s answer. Examples on other questions are listed at the end, each with what it is about.

1. A sister pays the phone billGiftwise MatchesClaude alone Matches

   SSA’s answer: Not income: the payment is not for food or shelter.

   Joshua Hall, an SSI recipient, is unable to pay his phone bill so his sister pays the phone company with her own money. Neither the payment to the phone company nor the telephone service received as a result of the payment is income because it is not food or shelter.

   Asked: Joshua receives SSI and lives alone. In April 2026 he cannot pay his $85 phone bill, so his sister pays the phone company $85 from her own money. Does the $85 count as income to Joshua?

   Giftwise

   • Apr 2026, counted: $0 (SSA $0)

   Rules R-VEND-01

   Claude alone

   • Apr 2026, counted: $0 (SSA $0)

   Telephone service is not a shelter expense, so it cannot be in-kind support and maintenance. Because his sister paid the phone company directly, the payment is a third-party vendor payment for a non-food, non-shelter item, which is not income. Joshua keeps the full $994.

2. A daughter pays the grocerGiftwise MatchesClaude alone Matches

   SSA’s answer: When written (2005): in-kind support in the form of food. Since September 30, 2024: not income.

   SSA wrote this example in 2005, when food paid for by others counted as in-kind support. A 2024 rule removed food from in-kind support, so today it is not income.

   The daughter of Mrs. Harper, an SSI recipient, pays the grocer for food delivered to her mother. Although the payment to the grocer is not income, Mrs. Harper receives ISM in the form of food, subject to the PMV (SI 00835.300).

   Asked: Mrs. Harper receives SSI and lives alone in her own apartment. In April 2026 her daughter pays the grocer $250 for food delivered to her mother. Does the $250 count as income to Mrs. Harper?

   Giftwise

   • Apr 2026, counted: $0 (SSA $0)

   Rules R-FOOD-01, R-VEND-01

   Claude alone

   • Apr 2026, counted: $0 (SSA $0)

   Since September 30, 2024, SSI no longer counts food in in-kind support and maintenance; only shelter counts. The daughter's $250 payment to the grocer for her mother's food is not income, so Mrs. Harper receives the full $994.

3. An adult child pays off a grocery tabGiftwise MatchesClaude alone Matches

   SSA’s answer: When written (2011): $100 of in-kind support. Since September 30, 2024: not income.

   SSA wrote this example for 2011, when food counted as in-kind support. Since September 30, 2024 it does not.

   Situation - Shawn buys their food at a neighborhood store where they have a line of credit. In August 2011, Shawn purchased $150 worth of groceries and received the bill in September. Shawn asked their adult child for help in making the payment, and on September 28, without expectation of repayment, the adult child paid the grocer $100, leaving a $50 unpaid balance. b. Analysis - Although the food was available to Shawn in August, Shawn was under obligation to pay for it and it was not income. Some of the food became income to Shawn in September when the adult child made the $100 vendor payment. Since $100 is less than the PMV, we charge Shawn with $100 ISM in September. Shawn is still responsible for paying the $50 balance, so that amount was not income to Shawn.

   Asked: Shawn receives SSI and lives alone. He bought $150 of groceries on credit at a neighborhood store. On September 28, 2026 his adult child pays the grocer $100 toward the bill, with no expectation of repayment, leaving $50 that Shawn still owes. Does the $100 count as income to Shawn in September 2026?

   Giftwise

   • Sep 2026, counted: $0 (SSA $0)

   Rules R-FOOD-01, R-VEND-01

   Claude alone

   • Sep 2026, counted: $0 (SSA $0)

   The child's payment to the grocer is a third-party vendor payment for food, not cash given to Shawn. Since September 30, 2024, food is no longer counted as in-kind support and maintenance, so the $100 is not income and Shawn keeps the full $994.

4. A relative pays a whole year's property taxGiftwise MatchesClaude alone Differs

   SSA’s answer: In-kind support of $400 in June (six months of the bill), capped at the 2026 limit of $351.33, then $66.67 in each month from July to December.

   Situation - Kelly, who lives alone, received an $800 tax bill on their home in June 2011. The bill covered the tax period from January through December of the same year. Kelly's relative paid the tax bill in full on June 30 (five months retrospectively, one month current, and six months prospectively). b. Analysis - Kelly received ISM valued at $400, subject to the PMV, in June because their relative paid the tax bill in that month, which covered the period January through June. Kelly also received monthly ISM valued at $66.66 from July through December, the period that a shelter item was prepaid.

   Asked: Kelly receives SSI and lives alone in a home she owns. In June 2026 she receives an $800 property tax bill covering January through December 2026. On June 30, 2026 a relative pays the whole bill as a gift. How much in-kind support does Kelly receive in June, July and December 2026?

   Giftwise

   • Jun 2026, housing support: $351.33 (SSA $351.33)
   • Jul 2026, housing support: $66.67 (SSA $66.67)
   • Dec 2026, housing support: $66.67 (SSA $66.67)

   Rules R-SHEL-01, R-GIE-01, R-SHEL-02

   Claude alone

   • Jun 2026, housing support: $351.33 (SSA $351.33)
   • Jul 2026, housing support: $0 (SSA $66.67)
   • Dec 2026, housing support: $0 (SSA $66.67)

   The relative's payment of Kelly's property tax is a shelter cost paid by someone else, so it counts as in-kind support only in June, the month the relative pays it. Its value is capped at the $351.33 presumed maximum and is too large for the infrequent income exclusion. After the $20 general exclusion, $331.33 counts in June (SSI $994 − $331.33 = $662.67), and nothing counts in July or December even though the bill covers the whole year.

   The tax payment is entered with the months it covers, January to December 2026.

5. A brother provides water and electricityGiftwise MatchesClaude alone Matches

   SSA’s answer: In-kind support at the value of the water and electricity. The free use of the land is not.

   James Smith, an eligible individual, lives alone in a house trailer they own. The trailer is situated on the property of their sibling, Bill. James pays no rent for the use of the land. Bill provides water and electricity free of charge. The free use of the land results in no ISM to James. However, James is charged with outside ISM based on the CMV of the water and electricity.

   Asked: James receives SSI and lives alone in a trailer he owns, on land his brother Bill owns. James pays no rent for the land. Every month Bill provides the water and electricity free of charge; in June 2026 they are worth $90. Does the free water and electricity count as income to James in June 2026, and how much?

   Giftwise

   • Jun 2026, housing support: $90 (SSA $90)

   Rules R-SHEL-01, R-GIE-01

   Claude alone

   • Jun 2026, housing support: $90 (SSA $90)

   James lives in his own household, so free electricity and water from Bill are shelter-related in-kind support valued at their actual $90, which is below the $351.33 cap. This is regular monthly support, so the infrequent-income exclusion does not apply, and his SSI is $994 − ($90 − $20) = $924. The rent-free land would also count as in-kind support, but no value is given for it, so it is left out here; if it were included, the total in-kind support would be capped at $351.33.

6. Someone outside pays the electric bill of a shared homeGiftwise MatchesClaude alone Matches

   SSA’s answer: No. The one-third reduction already applies because she lives in another person's household, so the electric bill adds no in-kind support.

   An eligible individual and their friend live in a house the friend owns. The friend buys all of the food for the household and pays all the shelter expenses except for electricity. The friend's parent pays the electric bill each month. Based on the eligible individual receiving both food and shelter from the household and not paying their pro rata share, the eligible individual is subject to the VTR. Because the VTR applies, no additional ISM will count. Therefore, the electric bill paid by someone outside the household will not count as ISM.

   Asked: Rosa receives SSI and lives in a house her friend owns. The friend pays all the shelter costs except electricity, and Rosa does not pay her share. Each month the friend's parent, who lives elsewhere, pays the $100 electric bill. Consider June 2026. Does the parent paying the $100 electric bill add any income for Rosa in June 2026?

   Giftwise

   • Jun 2026, housing support: $0 (SSA $0)
   • Jun 2026, SSI amount: $662.67 (SSA $662.67)

   Rules R-SHEL-VTR, R-SHEL-08

   Claude alone

   • Jun 2026, housing support: $0 (SSA $0)
   • Jun 2026, SSI amount: $662.67 (SSA $662.67)

   Rosa lives in her friend's household and gets shelter from the friend without paying her share, so the one-third reduction ($331.33) already applies. When that reduction applies, SSA does not count any other in-kind support, so the parent's payment of the electric bill adds nothing and her SSI is $994 − $331.33 = $662.67.

7. Birthday cash, then a small lottery winGiftwise MatchesClaude alone Differs

   SSA’s answer: The $60 quarterly exclusion takes the $100 down to $40. The $25 in March is not reduced, because that quarter's $60 is used up.

   Situation: A recipient receives a birthday gift of $100 cash in January and wins $25 in March playing the State lottery. Analysis: Since the income received is no more than once a quarter, its receipt is infrequent. Since neither could be anticipated, both are also irregular. The $60 infrequent or irregular income exclusion reduces the $100 to $40 since it is the first infrequent or irregular income received in that quarter. The $25 received in March is not affected by the infrequent or irregular income exclusion.

   Asked: Ana receives SSI and lives alone with no other income. On January 15, 2026 she receives a $100 birthday gift in cash. On March 20, 2026 she wins $25 in the state lottery. How much of each counts as income, after the infrequent or irregular income exclusion?

   Giftwise

   • Jan 2026, counted: $40 (SSA $40)
   • Mar 2026, counted: $25 (SSA $25)

   Rules R-CASH-01, R-INFREQ-01, R-GIE-01, R-RMA-01

   Claude alone

   • Jan 2026, counted: $100 (SSA $40)
   • Mar 2026, counted: $25 (SSA $25)

   Both payments are infrequent unearned income received in the same calendar quarter. Together they total $125, which is over the $60 quarterly limit, so neither is excluded; after the $20 general exclusion, countable income is $80 in January and $5 in March.

8. Loan interest, then football tickets from the same friendGiftwise MatchesClaude alone Differs

   SSA’s answer: Each type of income is judged on its own. The $60 exclusion takes the interest to $0 and the tickets to $90.

   Evaluating each receipt separately, we see that each can qualify separately as infrequent. The first $60 is excludable even though the total received exceeds $60. The infrequent or irregular income exclusion would reduce the $50 interest income in July to zero and the remaining $10 exclusion would reduce the value of the tickets to $90.

   Asked: Ben receives SSI and lives alone with no other income. In July 2026 a friend repays a loan with $50 of interest. In August 2026 the same friend gives Ben football tickets worth $100. How much of the interest and of the tickets counts as income, after the infrequent or irregular income exclusion?

   Giftwise

   • Jul 2026, counted: $0 (SSA $0)
   • Aug 2026, counted: $90 (SSA $90)

   Rules R-CASH-01, R-INFREQ-01, R-GIE-01, R-RMA-01, R-ITEM-02

   Claude alone

   • Jul 2026, counted: $50 (SSA $0)
   • Aug 2026, counted: $100 (SSA $90)

   Loan interest is unearned income, and the tickets are countable in-kind income (not food or shelter) at their $100 value. Both came from the same friend in the same quarter and total $150, over the $60 quarterly limit, so on my reading none is excluded and only the $20 general exclusion applies; if the rule were read as excluding the first $60, July would count $0 and August $90.

   Interest is not a gift, so it is entered as income from a separate source, which is how SSA evaluates two types of income from one person.

9. A gift of jewelry she wearsGiftwise MatchesClaude alone Matches

   SSA’s answer: Not income, because jewelry she wears is an excluded personal effect.

   If a gift of jewelry retained into the month after the month of receipt is excluded from resources as part of an individual's personal effects, it does not count as income. For more information on the personal effects exclusion, see SI 01130.430. If the jewelry is not an excluded resource, it is counted as unearned income at its CMV.

   Asked: Lena receives SSI and lives alone. In February 2026 her mother gives her a $300 necklace, which Lena wears every day and keeps. Does the necklace count as income to Lena?

   Giftwise

   • Feb 2026, counted: $0 (SSA $0)

   Rules R-ITEM-01

   Claude alone

   • Feb 2026, counted: $0 (SSA $0)

   A noncash item that would be an excluded resource if kept is not income. A necklace Lena wears every day is an excluded personal effect, so the gift adds no income, and she receives the full $994.

10. A gift of a car, her only oneGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income, because one car is an excluded resource.

    A gift of a car that qualifies as a wholly or partially excluded resource if retained into the month after the month of receipt is not income. If the car does not qualify as a wholly or partially excluded resource (e.g., it is a second car), the car is counted as income in the month it is received.

    Asked: Omar receives SSI and lives alone. He does not own a car. In May 2026 his uncle gives him a car worth $8,000, which Omar uses to get to work and appointments. Does the car count as income to Omar?

    Giftwise

    • May 2026, counted: $0 (SSA $0)

    Rules R-ITEM-01

    Claude alone

    • May 2026, counted: $0 (SSA $0)

    A non-cash item that would be an excluded resource if kept is not income (20 CFR 416.1103(g)). One car used for transportation is excluded from resources regardless of its value, so the $8,000 car is neither income nor a countable resource, and Omar's SSI stays at $994.

11. A cash giftGiftwise MatchesClaude alone Differs

    SSA’s answer: Cash is unearned income. The first $60 in a quarter can be excluded as infrequent, leaving $140.

    A gift of cash is counted as unearned income. For benefits payable on or after June 1, 2004, a gift used for paying tuition, fees, or other necessary educational expenses at an educational institution is excluded from income in the month received and from resources for nine months beginning the month after the month of receipt. For benefits payable on or after July 1, 2004, the first $60 received from gifts of cash in a calendar quarter might be excludable as infrequent or irregular income.

    Asked: Grace receives SSI and lives alone with no other income. In May 2026 her cousin gives her $200 in cash. It is the only gift she receives that quarter. How much of the $200 counts as income, after the infrequent or irregular income exclusion?

    Giftwise

    • May 2026, counted: $140 (SSA $140)

    Rules R-CASH-01, R-INFREQ-01, R-GIE-01, R-RMA-01

    Claude alone

    • May 2026, counted: $200 (SSA $140)

    The infrequent or irregular income exclusion covers unearned income only up to $60 a quarter, so the whole $200 counts. After the $20 general exclusion, $180 is countable, which reduces her SSI from $994 to $814.

12. A cash gift used for tuitionGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: a gift used for tuition, fees or other necessary educational expenses is excluded.

    A gift of cash is counted as unearned income. For benefits payable on or after June 1, 2004, a gift used for paying tuition, fees, or other necessary educational expenses at an educational institution is excluded from income in the month received and from resources for nine months beginning the month after the month of receipt. For benefits payable on or after July 1, 2004, the first $60 received from gifts of cash in a calendar quarter might be excludable as infrequent or irregular income.

    Asked: Theo receives SSI and lives alone. In August 2026 his grandparents give him $1,500 in cash, which he uses that month to pay tuition and fees at his community college. Does the $1,500 count as income to Theo?

    Giftwise

    • Aug 2026, counted: $0 (SSA $0)

    Rules R-EDU-01

    Claude alone

    • Aug 2026, counted: $0 (SSA $0)

    SSI excludes any part of a gift that is used or set aside for tuition, fees, or other necessary educational expenses. Theo spent the whole $1,500 on community college tuition and fees, so none of it counts, and he receives the full $994.

13. A scholarship and a grant used for schoolGiftwise MatchesClaude alone Matches

    SSA’s answer: None. All $2,000 is excluded because it is, or will be, used for tuition, fees or other necessary educational expenses.

    An SSI beneficiary who attends an educational institution receives a $1,000 scholarship and a $1,000 grant in September 2004. The educational assistance is not under Title IV of HEA or BIA. The student uses $1,500 to pay for tuition, fees, and other necessary educational expenses in September 2004. The student plans to use the remaining $500 to help pay tuition, fees, and other educational expenses in February 2005. The claims representative verifies the type and amount of assistance and expenses and excludes $2,000 from income in September 2004 because this assistance is or will be used to pay tuition, fees or other necessary educational expenses.

    Asked: Mia receives SSI, lives alone and attends college. In September 2026 she receives a $1,000 scholarship and a $1,000 grant, neither under the Higher Education Act. She uses $1,500 for tuition and fees that month and keeps $500 for next term's tuition. How much of the $2,000 counts as income to Mia in September 2026?

    Giftwise

    • Sep 2026, counted: $0 (SSA $0)

    Rules R-EDU-01

    Claude alone

    • Sep 2026, counted: $0 (SSA $0)

    SSI excludes grants and scholarships used, or set aside, for tuition, fees and other necessary educational expenses, even when they are not under the Higher Education Act. The $1,500 spent on tuition and the $500 set aside for next term's tuition are both excluded, so none of the $2,000 counts and Mia gets the full $994; the $500 would count as income later only if she spends it on something else, such as room and board.

14. A sister pays the mortgage, then a friend gives birthday cashGiftwise MatchesClaude alone Differs

    SSA’s answer: The $500 came first, so the $60 exclusion takes it to $440, which is still over the cap. The cap is charged ($324.66 in 2023, $351.33 in 2026) and the $25 cash counts in full.

    Situation: A claimant files for SSI in September 2023. In that month, the claimant receives a birthday gift of $25 cash from a friend on September 15. Also on September 2, the claimant's sister, who lives elsewhere, pays the claimant's $500 mortgage payment directly to the mortgage company “just to help my sibling out this month.” Analysis: Both sources of income are infrequent and irregular. However, since the $500 payment was received first, the $60 exclusion reduces the amount to $440. This $440 is subject to the $324.66 PMV (2023 rate), so in September, we count ISM of $324.66 and cash of $25.

    Asked: Dana receives SSI and lives alone in a home she owns, with no other income. On September 2, 2026 her sister, who lives elsewhere, pays Dana's $500 mortgage payment directly to the mortgage company, just to help that month. On September 15, 2026 a friend gives Dana $25 in cash for her birthday. In September 2026, how much in-kind support is charged, and how much of the mortgage payment and the cash counts after the infrequent or irregular income exclusion?

    Giftwise

    • Sep 2026, housing support: $351.33 (SSA $351.33)
    • Sep 2026, counted: $376.33 (SSA $376.33)

    Rules R-SHEL-01, R-GIE-01, R-CASH-01, R-INFREQ-01, R-RMA-01

    Claude alone

    • Sep 2026, housing support: $351.33 (SSA $351.33)
    • Sep 2026, counted: $25 (SSA $376.33)

    The sister's $500 mortgage payment is in-kind shelter support, valued at the $351.33 presumed maximum because Dana lives in her own home rather than in someone else's household. On my reading, the infrequent income exclusion applies only when all such income in the quarter totals $60 or less; here $351.33 plus $25 exceeds that, so nothing is excluded and SSI is $994 − ($376.33 − $20) = $637.67, though if the in-kind support were left out of that test, the $25 would be excluded and SSI would be $662.67.

15. The same two gifts, with the cash firstGiftwise MatchesClaude alone Differs

    SSA’s answer: The $25 cash came first and is excluded. The other $35 of the exclusion takes the $500 to $465, still over the cap, so the cap is charged ($351.33 in 2026).

    NOTE: If the cash birthday gift had been received first, the $25 would have been excluded as infrequent or irregular income and the $500 mortgage payment would have been reduced to $465 by the remaining $35 of the infrequent or irregular income exclusion. The $465 remaining mortgage payment would then be subject to the $324.66 PMV.

    Asked: Dana receives SSI and lives alone in a home she owns, with no other income. On September 2, 2026 a friend gives Dana $25 in cash for her birthday. On September 15, 2026 her sister, who lives elsewhere, pays Dana's $500 mortgage payment directly to the mortgage company. In September 2026, how much of the cash and the mortgage payment counts after the infrequent or irregular income exclusion?

    Giftwise

    • Sep 2026, housing support: $351.33 (SSA $351.33)
    • Sep 2026, counted: $351.33 (SSA $351.33)

    Rules R-CASH-01, R-INFREQ-01, R-GIE-01, R-RMA-01, R-SHEL-01

    Claude alone

    • Sep 2026, housing support: $351.33 (SSA $351.33)
    • Sep 2026, counted: $376.33 (SSA $351.33)

    The sister's $500 mortgage payment is shelter-related in-kind support, valued at the $351.33 presumed maximum value for someone living in her own home. Because her infrequent or irregular unearned income for the quarter ($25 + $351.33) exceeds $60, none of it is excluded, so $376.33 counts; after the $20 general exclusion, $356.33 is countable, giving SSI of $994 − $356.33 = $637.67.

16. A bank's one-time adjustment on top of regular interestGiftwise MatchesClaude alone Matches

    SSA’s answer: Neither counts. The quarterly interest is infrequent and the unexpected adjustment is irregular, and both fit within the exclusion.

    An individual has a savings account that pays interest of $15 in the second month of each quarter. The interest has been routinely excluded as infrequent as the individual has no other infrequent or irregular income. In 2023, without any advance notice to depositors, the bank changes its accounting system. As a result, in June the individual receives a $2.03 one-time payment in addition to their regular $15 interest payment in May. The bank does not intend to interrupt its usual quarterly interest schedule, so the CR correctly views the one-time payment in June as being from a separate source than the regular quarterly payments; i.e., it is a bank adjustment. Therefore, the regular $15 payment is still excludable as infrequent while the unexpected $2.03 payment is irregular. The total is within the $20 limit in the month of receipt and is excludable.

    Asked: Ruth receives SSI and lives alone with no other income. Her savings account pays $15 interest in the second month of each quarter. In May 2026 she gets her regular $15. In June 2026, after the bank changes its accounting system without notice, it also pays her a one-time $2.03 adjustment. How much of the May interest and the June adjustment counts as income, after the infrequent or irregular income exclusion?

    Giftwise

    • May 2026, counted: $0 (SSA $0)
    • Jun 2026, counted: $0 (SSA $0)

    Rules R-CASH-01, R-INFREQ-01, R-GIE-01, R-RMA-01

    Claude alone

    • May 2026, counted: $0 (SSA $0)
    • Jun 2026, counted: $0 (SSA $0)

    Since July 2004, SSI excludes interest and dividends earned on countable resources from income entirely. The regular $15 interest and the bank's $2.03 interest adjustment are therefore not income at all, so the infrequent or irregular income exclusion never comes into play, and Ruth gets the full $994 in both months.

    Interest is not a gift, so each payment is entered as income from its own source, which is how SSA evaluates them.

17. A daughter buys a furnace on the utility billGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income. The furnace was bought on credit and cannot be returned for cash.

    William's adult child Amber purchased a furnace for William's home when the old furnace stopped working. Amber bought the furnace from the local utility company and paid for it in monthly installments on a utility bill. The utility company confirmed that William cannot return the furnace for cash since Amber made the purchase and it was purchased on credit. Therefore, the gift of the furnace is not income to William.

    Asked: William receives SSI and lives alone in his own home. In January 2026 his furnace stops working, and his adult daughter Amber buys him a new $3,600 furnace from the local utility company, paying for it in monthly installments on a utility bill. William cannot return the furnace for cash. Does the furnace count as income to William?

    Giftwise

    • Jan 2026, counted: $0 (SSA $0)

    Rules R-ITEM-01

    Claude alone

    • Jan 2026, counted: $0 (SSA $0)

    A furnace is not food or a shelter cost such as heating fuel, and it is an excluded resource as part of the home or household goods, so receiving it is not income. Amber's installment payments on the utility bill are for the furnace, not for utility service, so they are not in-kind support and William keeps the full $994.

18. A brother buys a mobile home and pays the loanGiftwise MatchesClaude alone Differs

    SSA’s answer: Both the down payment and the loan payments are in-kind support for shelter. Each is over the cap, so the cap is charged ($351.33 in 2026) in April and every month after.

    Victoria is an aged beneficiary living in an apartment. The landlord raises the rent. Victoria's sibling, Alfred, decides to buy Victoria a mobile home to live in so that Victoria can move from the apartment. Alfred puts the mobile home in both their names. Alfred makes a down payment of $4,000 in April 2011, and loan payments of $400 each month thereafter. Victoria moves into the mobile home in April, and lives there alone. The sibling's down payment of $4,000 in April is ISM to Victoria. Alfred's loan payment of $400 beginning in May is a shelter payment and is outside ISM. Since the actual value of each source of ISM exceeds the PMV, we charge the PMV for April 2011 and continuing. For more information on ISM to one person, see SI 00835.400A. For more information on ISM from outside household, see SI 00835.350.

    Asked: Victoria receives SSI and lives alone with no other income. Her brother Alfred buys a mobile home for her, in both their names. He makes a $4,000 down payment in April 2026, and she moves in that month. From May 2026 he makes the $400 loan payment each month. How much in-kind support is charged in April and in May 2026?

    Giftwise

    • Apr 2026, housing support: $351.33 (SSA $351.33)
    • May 2026, housing support: $351.33 (SSA $351.33)

    Rules R-SHEL-01, R-GIE-01

    Claude alone

    • Apr 2026, housing support: $0 (SSA $351.33)
    • May 2026, housing support: $351.33 (SSA $351.33)

    A one-time down payment is not a monthly shelter cost, so no in-kind support is charged in April and her SSI stays at $994. From May, Alfred's $400 loan payment pays a shelter cost for her household, so in-kind support is charged at the presumed maximum value of $351.33 (less than $400), reducing her SSI to $642.67.

    The down payment and the loan payments are both entered as payments for her home, since payments on a mobile home count as mortgage payments (POMS SI 00835.465D.2).

19. A daughter pays the mortgage every monthGiftwise MatchesClaude alone Matches

    SSA’s answer: The payment itself is not income, but the shelter it provides is in-kind income. Under the presumed value rule it is capped at $351.33 in 2026, so after the $20 general exclusion her SSI is $662.67.

    Examples: If your daughter uses her own money to pay your mortgage payment directly to the mortgage lender, the payment itself is not your income because you do not receive it. However, because of your daughter's payment, the transaction provides you with shelter; the mortgage payment is in-kind income for shelter to you.

    Asked: Helen receives SSI and lives alone in a house she owns, with no other income. Every month in 2026 her daughter uses her own money to pay Helen's $620 mortgage payment directly to the lender. Consider March 2026. How much in-kind support is charged in March 2026, and what is Helen's SSI amount for that month?

    Giftwise

    • Mar 2026, housing support: $351.33 (SSA $351.33)
    • Mar 2026, SSI amount: $662.67 (SSA $662.67)

    Rules R-SHEL-01, R-GIE-01

    Claude alone

    • Mar 2026, housing support: $351.33 (SSA $351.33)
    • Mar 2026, SSI amount: $662.67 (SSA $662.67)

    A third party paying Helen's mortgage directly is in-kind shelter support. Because she lives in her own household, it is valued at the presumed maximum value of $351.33 (less than the $620 paid). After the $20 general exclusion, $331.33 counts, leaving SSI of $994 - $331.33 = $662.67.

20. A son pays a hotel bill the month after the stayGiftwise MatchesClaude alone Matches

    SSA’s answer: In-kind income for shelter of $240, counted in April, the month her son pays, not in March.

    Similarly, if you book a hotel room on credit and your son later pays the bill, the payment to the hotel is not income to you, but the payment of the bill is in-kind income for shelter to you. In this example, if your son pays for the hotel bill in a month after the month of the hotel stay, we will count the in-kind income to you in the month in which he pays the bill.

    Asked: Grace receives SSI and lives alone with no other income. In March 2026 she books a hotel room on credit for three nights, costing $240. In April 2026 her son pays the hotel bill. In which month is in-kind support charged, and how much, for March and April 2026?

    Giftwise

    • Mar 2026, housing support: $0 (SSA $0)
    • Apr 2026, housing support: $240 (SSA $240)

    Rules R-SHEL-01, R-GIE-01

    Claude alone

    • Mar 2026, housing support: $0 (SSA $0)
    • Apr 2026, housing support: $240 (SSA $240)

    When shelter is bought on credit and a third party later pays the bill, the in-kind support is counted in the month the third party pays. That is April, at the actual $240 value, which is below the $351.33 presumed maximum and too large for the $60-a-quarter infrequent exclusion; after the $20 general exclusion, $220 is countable, so April SSI is $994 − $220 = $774, and March is unaffected at $994.

21. A brother pays for lawn mowingGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: the mowing cannot be used to meet needs for food or shelter.

    On the other hand, if your brother pays a lawn service to mow your grass, the payment is not income to you because the mowing cannot be used to meet your needs for food or shelter. Therefore, the payment for the lawn service is not in-kind income as defined in § 416.1102.

    Asked: Leo receives SSI and lives alone in his own house. In June 2026 his brother pays a lawn service $120 to mow Leo's grass. Does the $120 count as income to Leo?

    Giftwise

    • Jun 2026, counted: $0 (SSA $0)

    Rules R-VEND-01

    Claude alone

    • Jun 2026, counted: $0 (SSA $0)

    Lawn mowing is not a shelter expense like rent, mortgage, property taxes, or utilities, so it is not in-kind support and maintenance. A third party paying a vendor directly for a non-shelter service is not income, so Leo receives the full $994.

22. A community buys a specially equipped vanGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: the van does not provide food or shelter and becomes an excluded resource the next month.

    Example 1: A community takes up a collection to buy you a specially equipped van, which is your only vehicle. The value of this gift is not income because the van does not provide you with food or shelter and will become an excluded nonliquid resource under § 416.1218 in the month following the month of receipt.

    Asked: Sam receives SSI, lives alone and uses a wheelchair. In October 2026 his community takes up a collection and buys him a $38,000 specially equipped van, which is his only vehicle. Does the van count as income to Sam?

    Giftwise

    • Oct 2026, counted: $0 (SSA $0)

    Rules R-ITEM-01

    Claude alone

    • Oct 2026, counted: $0 (SSA $0)

    A non-cash item other than food or shelter is not income if it would be an excluded resource when kept into the next month. One automobile used for transportation is excluded regardless of value, so the gifted van is not income and Sam keeps the full $994.

23. A brother gives a new carGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income, because the car becomes an excluded resource the next month.

    SSA notes that this example reflects the car rule in effect through March 2005, when only part of the car's value was excluded. Since April 2005 one car is excluded whatever its value, so the answer is the same.

    Stan Kowalski, an SSI recipient, receives a new car valued at $6,000 from their brother. Since a portion of the value of the car ($4,500) will become an excluded nonliquid resource in the next month, the value of the car is not income to Stan. NOTE: This example reflects the automobile resource exclusion policy in effect through March 2005 (See SI 01130.200C for the automobile exclusion policy beginning April 2005).

    Asked: Stan receives SSI and lives alone. He does not own a car. In March 2026 his brother gives him a new car valued at $6,000. Does the car count as income to Stan?

    Giftwise

    • Mar 2026, counted: $0 (SSA $0)

    Rules R-ITEM-01

    Claude alone

    • Mar 2026, counted: $0 (SSA $0)

    A non-cash item, other than shelter, that would be an excluded resource if kept is not income. Because Stan has no other car, the gifted car falls under the one-automobile resource exclusion, so his full $994 SSI payment is unaffected.

24. Federal student aid, partly set asideGiftwise MatchesClaude alone Matches

    SSA’s answer: None. Educational assistance under Title IV of the Higher Education Act is excluded from income, and the $700 set aside is excluded from resources.

    In September 2004, an SSI beneficiary receives $2,000 in grants and scholarships that are under Title IV of HEA. The SSI beneficiary uses $1,000 for tuition and fees and another $300 for books. The remaining $700 is set aside for unspecified reasons. The claims representative determines the $2,000 is excluded from income beginning September 2004 and the remaining $700 is excluded from resources. Educational assistance under Title IV of HEA or BIA is excluded from income and resources. Any interest or dividends earned on the $700 are also excluded from income.

    Asked: Nina receives SSI, lives alone and attends college. In September 2026 she receives $2,000 in grants and scholarships under Title IV of the Higher Education Act. She uses $1,000 for tuition and fees and $300 for books, and sets the remaining $700 aside for no particular purpose. How much of the $2,000 counts as income to Nina in September 2026?

    Giftwise

    • Sep 2026, counted: $0 (SSA $0)

    Rules R-EDU-01

    Claude alone

    • Sep 2026, counted: $0 (SSA $0)

    Student financial assistance under Title IV of the Higher Education Act is fully excluded from SSI income no matter how it is used, so none of the $2,000 counts, including the $700 she set aside. With no other income, Nina gets the full $994.

25. A monthly "loan" with no duty to repayGiftwise MatchesClaude alone Matches

    SSA’s answer: There is no obligation to repay, so it is not a bona fide loan and the cash is income when received (SI 01120.220C.1.b). It comes every month, so the one-off exclusion does not apply; after the $20 general exclusion his SSI is $814.

    EXAMPLE: An applicant applies for SSI in June 2011. They have no income and allege that their adult child provided them $200 cash per month as a loan. The applicant states that they would like to use their SSI benefits if approved to pay back the loan. When contacted, the adult child of the applicant states that although they would like the applicant to repay them, the applicant does not have to repay the loan. The CR determines that a bona fide loan does not exist because there is no obligation to repay.

    Asked: Ray receives SSI, lives alone and has no other income. Every month in 2026 his adult child gives him $200 in cash and calls it a loan. Ray would like to repay it from his SSI, but his child says he does not have to. Consider July 2026. Does the $200 count as income to Ray in July 2026, and what is his SSI amount for that month?

    Giftwise

    • Jul 2026, counted: $200 (SSA $200)
    • Jul 2026, SSI amount: $814 (SSA $814)

    Rules R-CASH-01, R-GIE-01, R-RMA-01

    Claude alone

    • Jul 2026, counted: $200 (SSA $200)
    • Jul 2026, SSI amount: $814 (SSA $814)

    Because Ray's child says he does not have to repay it, there is no enforceable obligation to repay, so the $200 is not a bona fide loan and counts as unearned cash income. It arrives every month, so the infrequent or irregular income exclusion does not apply; after the $20 general exclusion, $180 is countable, giving $994 − $180 = $814.

26. A plane ticket for a trip within the United StatesGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: a gift of a ticket for travel within the United States is excluded as long as it is not converted to cash.

    The value of a ticket for domestic travel received by an individual, or their spouse, or parent whose income is subject to deeming is excluded from income if: • The ticket is received as a gift; and • The ticket is not converted to cash (e.g., cashed in, sold, etc.).

    Asked: Ivy receives SSI and lives alone. In November 2026 her sister gives her a $420 round-trip plane ticket from Chicago to Phoenix to visit family. Ivy uses the ticket. Does the ticket count as income to Ivy?

    Giftwise

    • Nov 2026, counted: $0 (SSA $0)

    Rules R-ITEM-01

    Claude alone

    • Nov 2026, counted: $0 (SSA $0)

    A gift of a domestic travel ticket that Ivy uses, rather than cashing in or selling, is not income under SSI rules. It also cannot be used for shelter, so it is not in-kind support, and she keeps the full $994.

27. An aunt pays one electric billGiftwise MatchesClaude alone Differs

    SSA’s answer: In-kind support of $90. The infrequent or irregular income exclusion also applies to in-kind support, so $60 is excluded and $30 counts, before the $20 general exclusion.

    Generally, this exclusion applies to any type of unearned income. This exclusion also applies to in-kind support and maintenance (ISM) as described in SI 00835.000 and payments received for completing research surveys.

    Asked: Rita receives SSI and lives alone with no other income. In May 2026 her aunt, who has not helped before and does not help again that year, pays Rita's $90 electric bill directly to the utility. How much in-kind support is charged in May 2026, and how much counts after the infrequent or irregular income exclusion?

    Giftwise

    • May 2026, housing support: $90 (SSA $90)
    • May 2026, counted: $30 (SSA $30)

    Rules R-SHEL-01, R-GIE-01

    Claude alone

    • May 2026, housing support: $90 (SSA $90)
    • May 2026, counted: $90 (SSA $30)

    A third party paying Rita's electric bill is a shelter expense, so it counts as in-kind support. It is valued at its actual $90 under the presumed maximum value rule, since that is below the $351.33 cap. Because $90 is more than the $60 quarterly limit for infrequent or irregular unearned income, none of it is excluded; after the $20 general exclusion, $70 counts, giving $994 - $70 = $924.

28. A father pays part of the rent each monthGiftwise MatchesClaude alone Matches

    SSA’s answer: In-kind support of $200, the amount his father actually pays, because it is less than the cap. After the $20 general exclusion his SSI is $814.

    The PMV is the maximum amount of ISM that we can charge. We do not charge the PMV if an SSI claimant shows that: • the current market value (CMV) of any food, or shelter received, minus any payment the claimant makes for them, is less than the PMV; or • the actual amount someone else pays for the claimant's food or shelter is less than the PMV. The amount of ISM counted is the amount of the PMV described in SI 00835.300C.2. or the actual value, if the claimant rebuts the PMV and we establish a lower value. We explain the rebuttal rule procedures in SI 00835.320.

    Asked: Omar receives SSI, lives alone in an apartment with $700 monthly rent and has no other income. Every month in 2026 his father pays $200 of the rent directly to the landlord and Omar pays the rest, and Omar shows SSA the receipts. Consider August 2026. How much in-kind support is charged in August 2026, and what is Omar's SSI amount for that month?

    Giftwise

    • Aug 2026, housing support: $200 (SSA $200)
    • Aug 2026, SSI amount: $814 (SSA $814)

    Rules R-SHEL-01, R-GIE-01

    Claude alone

    • Aug 2026, housing support: $200 (SSA $200)
    • Aug 2026, SSI amount: $814 (SSA $814)

    The father's $200 direct payment to the landlord is in-kind shelter support. It is valued at the actual $200 because that is less than the $351.33 presumed maximum; after the $20 general exclusion, $180 counts, so SSI is $994 − $180 = $814.

29. Cash from one aunt in March and again in AprilGiftwise MatchesClaude alone Matches

    SSA’s answer: Neither gift is infrequent: the same aunt gave the same kind of income in the next month, even though it falls in another quarter. Both count in full.

    Income is considered to be received infrequently if an individual receives it only once during a calendar quarter from a single source and the individual did not receive that type of income in the month immediately preceding that month or in the month immediately subsequent to that month, regardless of whether or not these payments occur in different calendar quarters.

    Asked: Kim receives SSI and lives alone with no other income. Her aunt gives her $50 in cash on March 28, 2026 and another $50 in cash on April 3, 2026, and nothing else that year. How much of each $50 gift counts, after the infrequent or irregular income exclusion?

    Giftwise

    • Mar 2026, counted: $50 (SSA $50)
    • Apr 2026, counted: $50 (SSA $50)

    Rules R-CASH-01, R-GIE-01, R-RMA-01

    Claude alone

    • Mar 2026, counted: $50 (SSA $50)
    • Apr 2026, counted: $50 (SSA $50)

    Each gift is the only one from that source in its calendar quarter, but the infrequent or irregular income exclusion only applies when the quarter's total is $20 or less, so each $50 gift counts in full. After the $20 general exclusion, $30 is countable in each month, leaving SSI of $994 − $30 = $964.

30. Birthday cash from two relatives in one monthGiftwise MatchesClaude alone Matches

    SSA’s answer: Both gifts are infrequent, but the exclusion is the first $60 of unearned income in the quarter, not $60 per gift, so $20 counts.

    Beginning September 8, 2006, infrequent income is defined as income that an individual receives only once during a calendar quarter from a single source, and which the individual did not receive in the month immediately preceding that month or in the month immediately subsequent to that month, regardless of whether or not those payments occur in different calendar quarters. We exclude the following amount of income which is received either infrequently or irregularly: • The first $30 per calendar quarter of earned income; and • The first $60 per calendar quarter of unearned income.

    Asked: Lou receives SSI and lives alone with no other income. On his birthday, June 9, 2026, his uncle gives him $40 in cash and his godmother gives him $40 in cash. Neither gives him anything else that year. How much of the $80 counts, after the infrequent or irregular income exclusion?

    Giftwise

    • Jun 2026, counted: $20 (SSA $20)

    Rules R-CASH-01, R-INFREQ-01, R-GIE-01, R-RMA-01

    Claude alone

    • Jun 2026, counted: $20 (SSA $20)

    Each $40 cash gift is infrequent because it comes once in the quarter from its source, but the infrequent or irregular exclusion covers at most $60 of unearned income per calendar quarter in total, so $20 of the $80 counts. The $20 general exclusion then removes that $20, leaving countable income of $0 and the full $994 benefit.

31. An uncle puts money in her ABLE accountGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: a contribution to her ABLE account made by someone else with their own money is not income to her.

    Third party contributions: • are not income to the designated beneficiary; • are contributions made by persons other than the designated beneficiary; • are made with funds that do not otherwise belong, or are not otherwise due, to the designated beneficiary; • are made with the third party’s funds; and • are treated as a completed gift when made by a person other than the designated beneficiary NOTE: “Completed gift” refers to the IRS definition for gift-tax rules, not the definition of a gift in SI 00830.520. For ABLE, we exclude third party contributions, regardless of their status as a gift for SSI purposes.

    Asked: Mae receives SSI, lives alone and has an ABLE account. In May 2026 her uncle deposits $500 of his own money into her ABLE account. Does the $500 count as income to Mae?

    Giftwise

    • May 2026, counted: $0 (SSA $0)

    Rules R-ABLE-01

    Claude alone

    • May 2026, counted: $0 (SSA $0)

    Contributions a third party makes to an SSI recipient's ABLE account are not income to the beneficiary, so the uncle's $500 deposit does not count. Mae keeps the full $994 federal benefit rate for May 2026.

32. A son pays a dental insurance premium every monthGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: medical insurance premiums paid by a third party directly to the insurer are not income.

    Payment of an individual's bills (including supplementary medical insurance under title XVIII or other medical insurance premiums) by a third party directly to the supplier is not income. However, anything received in kind as a result of the payment is income if it is food or shelter.

    Asked: Ben receives SSI and lives alone with no other income. Every month in 2026 his son pays Ben's $95 dental and vision insurance premium directly to the insurance company. Consider February 2026. Does the $95 count as income to Ben in February 2026?

    Giftwise

    • Feb 2026, counted: $0 (SSA $0)

    Rules R-VEND-01

    Claude alone

    • Feb 2026, counted: $0 (SSA $0)

    A third party paying Ben's dental and vision insurance premium directly to the insurer is a medical expense payment, not income. It is not cash, and it is not shelter, so it is not in-kind support. Ben's February 2026 SSI stays at the full $994.

33. A sister pays the dentistGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: medical care paid for directly to the provider by someone else is not income.

    (a) Medical care and services. Medical care and services are not income if they are any of the following: (1) Given to you free of charge or paid for directly to the provider by someone else;

    Asked: Ava receives SSI and lives alone. In July 2026 her sister pays a dentist $1,200 directly for Ava's crown. Does the $1,200 count as income to Ava?

    Giftwise

    • Jul 2026, counted: $0 (SSA $0)

    Rules R-VEND-01

    Claude alone

    • Jul 2026, counted: $0 (SSA $0)

    A third party's direct payment to a provider for medical or dental care is a medical service, not income, and it is not food or shelter, so it is not in-kind support. Ava's SSI stays at the full $994.

34. A nephew pays for insulation and storm windowsGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: weatherization assistance, such as insulation and storm doors and windows, is not income.

    (i) Weatherization assistance. Weatherization assistance (Examples: Insulation, storm doors and windows) is not income.

    Asked: Hank receives SSI and lives alone in his own house. In October 2026 his nephew pays a contractor $1,800 to add attic insulation and install storm windows. Does the $1,800 count as income to Hank?

    Giftwise

    • Oct 2026, counted: $0 (SSA $0)

    Rules R-VEND-01

    Claude alone

    • Oct 2026, counted: $0 (SSA $0)

    The nephew paid the contractor directly for home improvements (insulation and storm windows). These are not shelter expenses such as mortgage, property taxes, or utilities, so the payment is not in-kind support and maintenance and is not counted as income. Hank keeps the full $994 federal benefit.

35. A son pays the whole rent every monthGiftwise MatchesClaude alone Matches

    SSA’s answer: In-kind support capped at the presumed maximum value, one-third of the $994 federal rate plus $20, or $351.33. After the $20 general exclusion her SSI is $662.67, the same as under the one-third reduction.

    2. Amount of PMV The amount of the PMV is equal to: a. Eligibility determinations One-third the Federal benefit rate (FBR) (in effect for the month in which ISM is received) for a claimant or an eligible couple, plus $20. b. Payment computations when ISM received in the budget month One-third the FBR (in effect for the month of payment computation) for an individual or an eligible couple, plus $20. Prior to January 01, 1995, we based the amount of the PMV used for payment computations on the amount of the FBR in effect for the budget month, rather than for the computation month. For a change in PMV computation policy effective January 1995, see SI 02005.001E.4. The PMV yields equal supplemental security insurance (SSI) payments for a claimant who is subject to the PMV, and a claimant who is subject to the VTR, if neither has other countable income.

    Asked: Ellen receives SSI and lives alone in an apartment, with no other income. Every month in 2026 her son pays her $900 rent directly to the landlord. Consider October 2026. How much in-kind support is charged in October 2026, and what is Ellen's SSI amount for that month?

    Giftwise

    • Oct 2026, housing support: $351.33 (SSA $351.33)
    • Oct 2026, SSI amount: $662.67 (SSA $662.67)

    Rules R-SHEL-01, R-GIE-01

    Claude alone

    • Oct 2026, housing support: $351.33 (SSA $351.33)
    • Oct 2026, SSI amount: $662.67 (SSA $662.67)

    Her son's direct payment of her rent is in-kind shelter support. Because Ellen lives in her own household, it is valued at the presumed maximum value of $351.33 (less than the $900 rent), and after the $20 general exclusion her SSI is $994 − $331.33 = $662.67.

36. A sister pays next month's rent earlyGiftwise MatchesClaude alone Matches

    SSA’s answer: In-kind support counts when she first has use of the shelter, which is April. The exception for a gift that pays for shelter she already obtained on her own credit does not apply, because April's rent was paid ahead.

    In-kind support and maintenance (ISM) from a TPVP is unearned income when an applicant or claimant first has use of the item. For more information on ISM, refer to SI 00835.310B. 1. Exception for TPVP as a gift ISM resulting from a TPVP is income in the month of the payment, rather than when an applicant or claimant first has use of the ISM, if: • the applicant or claimant obtains food or shelter using their own credit; and • a third party later makes a vendor payment for the items as a gift.

    Asked: Jo receives SSI and lives alone in an apartment, with no other income. On March 25, 2026 her sister pays Jo's $300 April rent directly to the landlord, as a gift. Nobody else pays any of Jo's rent in 2026. How much in-kind support is charged in March and in April 2026?

    Giftwise

    • Mar 2026, housing support: $0 (SSA $0)
    • Apr 2026, housing support: $300 (SSA $300)

    Rules R-SHEL-01, R-GIE-01, R-SHEL-02

    Claude alone

    • Mar 2026, housing support: $0 (SSA $0)
    • Apr 2026, housing support: $300 (SSA $300)

    The sister's direct payment of Jo's rent is in-kind support, counted for April (the month the rent covers) at its $300 actual value because that is below the $351.33 cap; the infrequent-income exclusion does not apply because $300 exceeds $60, so after the $20 general exclusion $280 is countable and SSI is $994 − $280 = $714. Nothing is charged in March, when the payment was made.

    The payment is entered with the month it covers, April 2026.

37. Her children give her a televisionGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: a television is a household good, which is excluded from resources whatever its value (SI 01130.430), and a non-cash item that would be an excluded resource is not income.

    The value of any noncash item (other than an item of food or shelter) is not income if the item would become a partially or totally excluded nonliquid resource if retained into the month after the month of receipt.

    Asked: Rosa receives SSI and lives alone. In December 2026 her children give her a $650 television for her living room. Does the television count as income to Rosa?

    Giftwise

    • Dec 2026, counted: $0 (SSA $0)

    Rules R-ITEM-01

    Claude alone

    • Dec 2026, counted: $0 (SSA $0)

    A television is a household good, which would be an excluded resource if Rosa kept it. In-kind items that would be excluded resources are not income, and the gift is not shelter, so it adds no in-kind support and her SSI stays at the full $994.

38. A brother buys a power wheelchairGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: a wheelchair is a personal effect, excluded from resources, and a non-cash gift that would be an excluded resource is not income (SI 00815.550).

    Items required because of an individual's physical or mental impairment, such as prosthetic devices or wheelchairs, are also personal effects.

    Asked: Ted receives SSI and lives alone. In April 2026 his brother buys him a $4,500 power wheelchair. Does the wheelchair count as income to Ted?

    Giftwise

    • Apr 2026, counted: $0 (SSA $0)

    Rules R-ITEM-01

    Claude alone

    • Apr 2026, counted: $0 (SSA $0)

    Under SSI rules, medical care and services, including durable medical equipment such as a wheelchair given free or paid for by someone else, are not income. The wheelchair is also not food or shelter, so it creates no in-kind support, and Ted keeps the full $994.

39. A grandmother buys clothesGiftwise MatchesClaude alone Matches

    SSA’s answer: Not income: clothing has not counted as in-kind support since March 9, 2005.

    NOTE: Clothing received before March 9, 2005 is counted as ISM. Clothing received on or after March 9, 2005 is not counted as ISM.

    Asked: Lucy receives SSI and lives alone. In September 2026 her grandmother buys her $240 of clothes for the fall. Do the clothes count as income to Lucy?

    Giftwise

    • Sep 2026, counted: $0 (SSA $0)

    Rules R-ITEM-01

    Claude alone

    • Sep 2026, counted: $0 (SSA $0)

    Gifts of clothing are not income for SSI, because in-kind support counts only shelter (and food before September 30, 2024), never clothing. Lucy has no other income, so she receives the full $994.

40. Sunday dinners at a daughter's homeGiftwise MatchesClaude alone Matches

    SSA’s answer: When written: in-kind support in the form of food. Since September 30, 2024: not income.

    SSA wrote this when food counted as in-kind support. A 2024 rule removed food from in-kind support, so since September 30, 2024 it is not income.

    The individual receives ISM in the form of food outside a household setting such as a gift of meals at a relative's home.

    Asked: Earl receives SSI and lives alone. Every Sunday in 2026 he eats dinner at his daughter's home, and she never asks him to pay. Consider November 2026, when the dinners are worth about $120. Do the dinners count as income to Earl in November 2026?

    Giftwise

    • Nov 2026, counted: $0 (SSA $0)

    Rules R-ITEM-01

    Claude alone

    • Nov 2026, counted: $0 (SSA $0)

    Since September 30, 2024, SSI no longer counts food as in-kind support and maintenance, so the free Sunday dinners at his daughter's home are not income. Earl lives alone with no other income, so he receives the full $994 federal benefit.

npx tsx --env-file=.env.local scripts/run-ssa-examples.ts (add --engine to skip the Claude calls)

• A gift of a second car (POMS SI 00830.520 C.2). This turns on whether the person already owns a car, a resource question.
• A gift of the house she lives in (POMS SI 00830.520 C.3, SI 00815.550 C.2, SI 00835.310 E.3, SI 00835.400 F (Example 2), 20 CFR 416.1103(j) (Example 2)). Giftwise now follows this rule: a home given as itself counts as in-kind support in the month it is given, at no more than the presumed maximum value (R-SHEL-03). Three of these examples are scored in the second held-out set (content/eval/held-out-2.json).
• Gift cards and gift certificates (POMS SI 00830.522 C (4 examples)). SSA counts a card that can buy food or shelter, or can be resold, like cash, so Giftwise pays the shop directly instead.
• Housing help shared across a household or a couple (POMS SI 00835.350 (4 examples)). Giftwise focuses on one person living alone or in another person's household.
• A co-owner paying mortgage arrears (POMS SI 00835.360 D.3). Giftwise now follows this rule: a co-owner's payment is not a gift, so it counts in each month it covers (R-SHEL-04). The example is scored in the second held-out set (content/eval/held-out-2.json).
• Rent below market value from a parent or child (POMS SI 00835.380). Giftwise now follows this rule: the subsidy counted is the lesser of the market rent and the presumed maximum value, less the rent paid (R-SHEL-05). The example is scored in the second held-out set (content/eval/held-out-2.json).
• Converting weekly or past-period bills to monthly amounts (POMS SI 00835.474 (2 examples)). Giftwise takes monthly amounts as input.
• ABLE withdrawals and balances over $100,000 (POMS SI 01130.740 (11 examples)). These are about money leaving an ABLE account. Giftwise handles gifts going in.
• Deciding a living arrangement (POMS SI 00835.200 D (3 examples)). Giftwise takes the living arrangement as an input.
• A couple's wages, and rules from before July 2004 (POMS SI 00810.410 L.2, M (4 examples)). These are about a couple's earnings and rules from before 2004, separate from gifts to one person.
• A van given to a child's parents (POMS SI 00815.550 C.1). This turns on deeming parents' income to a child, a separate calculation.
• A travel ticket cashed in, or a refundable ticket for travel abroad (POMS SI 00830.521 B.2, B.3). This turns on whether a ticket can be refunded and where the trip goes.
• Loans from family that must be repaid (POMS SI 01120.220 D.5 (2 examples), E.7). A bona fide loan is not a gift; Giftwise routes gifts.
• Help that a State certifies as home energy or support and maintenance assistance (POMS SI 00830.605 E (4 examples)). These are about charities and utilities certified by a State, not gifts from family.
• Cash from a private social services agency to pay a homemaker (20 CFR 416.1103(b) (Example)). This is a payment from a program; Giftwise routes gifts from people.
• Support from households and institutions, wages from several jobs, and support from an absent parent (POMS SI 00810.410 F.2, F.4, F.5, L.4, L.5). These are household or institutional support, wages and child support; Giftwise focuses on gifts to one person.
• School money kept past nine months, spent on something else, or received under the rules before June 2004 (POMS SI 00830.455 E.1.b, E.1.c, E.1.d, E.2). These follow an education gift across later months, or use rules from before 2004.
• A child away at school whose parents' income is deemed (POMS SI 00835.400 F (Example 1)). This turns on deeming parents' income to a child, a separate calculation.
• A gas bill for a home that also houses a business (POMS SI 00835.471 C). This splits one bill between home and business use, a separate calculation.
• The one-third reduction in a cost-of-living month (20 CFR 416.1130(a) (Example)). Giftwise now follows this rule: November and December income set the January and February checks at the new year's rate (tests/rules.test.ts).