╨╧рб▒с>■  ▐р■   ╓╫╪┘┌█▄▌                                                                                                                                                                                                                                                                                                                                                                                                                    ье┴` °┐фibjbj╦s╦s 8nййВ¤+      дT T T T T T T (DT░ ░ ░ 8ш ╘╝╝ld╔а╪Д■В+Ш+Ш+Ш+w,ьc.<Я0 ааааааа$бвh еО>аET ┐1s,w,┐1┐1>аT T Ш+Ш+█ГаgEgEgE┐1╛T Ш+T Ш+аgE┐1аgEgEJаТ\T T АХШ+x `Фы┬╖ ╩░ }8№ФBМЦМ Ща0╔а>ХBЧеУ;╛ЧеДАХЧеT АХ gE┐1┐1┐1>а>аQB┐1┐1┐1╔а┐1┐1┐1┐1ldldldDй░ ldldld░ h $М Ш$T T T T T T       Supplemental Security Income (SSI) POMS Policies Pertaining to American Indians and Alaska Natives Prepared by the Native American Technical Assistance Project for the National Training Center, July 29, 2009 Table of Contents Documentation Sources............................................3 Major SSI Indian-Related Income PoliciesЕЕЕ4 Major Indian-Related SSI Resource PoliciesЕ....41 Appendix A: Rulings (SSR)ЕЕЕЕЕЕЕЕЕЕЕЕЕЕЕ47 Appendix B: Chronological Listing of SSA POMS Policies Related to American Indians/Alaska NativesЕЕЕЕЕ..51 Appendix C: List of IRS & CSD Publications for TribesЕЕЕ65 Documentation Sources Document the file using the method(s) below as needed: Report of contact for verifications made over the phone with the tribal authorities or the BIA area office. Income report or comparable document from the BIA, the tribe's governing body, or its official financial representative. Signed statement from the tribal authorities, the BIA area offices, or the Bureau of Land Management. Copy of pertinent local precedent. LIST OF IIM DEPOSIT SOURCES The following are typical sources of deposits to IIM accounts. The following list is not all-inclusive: Money distributed from tribal funds; Proceeds from trust sources; Proceeds from the sale or conversion of trust capital assets; Proceeds from an inheritance interest in trust lands; Per capita payments from judgments of the Indian Claim Commission; Proceeds from the sale of crops, livestock, or other personal property held in trust; Restricted funds pursuant to a specific plan approved by the Federal Government; Benefits from Federal agencies due minors and incompetents who have neither guardians nor payees; Lease income. ╖Ё Bureau of Indian Affairs (BIA) general assistance (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830800"SI 00830.800); and ╖Ё BIA Adult Custodial Care (ACC) and Child Welfare Assistance (CWA) (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830810"SI 00830.810). Prior to 6/1/91, ACC and CWA payments were subject to prospective accounting. Effective 6/1/91, only ACC and CWA payments made to non-institutionalized individuals are subject to prospective accounting. Major SSI Indian-Related Income Policies SI 00830.455 Grants, Scholarships, Fellowships, and Gifts Citations: Soc. Sec. Act as amended, Section 1612(b)(7); P.L. 108-203, з 435; 20 CFR з 416.1124(c)(3) A. Definitions 1. Grants, Scholarships, and Fellowships Grants, scholarships, and fellowships are amounts paid by private nonprofit agencies, the U.S. Government, instrumentalities or agencies of the U.S., State and local governments, foreign governments, and private concerns to enable qualified individuals to further their education and training by scholastic or research work, etc. 2. Gifts A gift is something a person receives which is not repayment for goods or services the person provided and is not given because of a legal obligation on the giver's part. To be a gift, something must be given irrevocably (i.e., the donor relinquishes all control). УDonationsФ and УcontributionsФ may meet the definition of a gift. See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830520"SI 00830.520. 3. Tuition, Fees, and Other Necessary Educational Expenses Educational expenses include laboratory fees, student activity fees, transportation, stationery supplies, books, technology fees, and impairment-related expenses necessary to attend school or perform schoolwork (e.g., special transportation to and from classes, special prosthetic devices necessary to operate school machines or equipment, etc.). B. Policy Ц Assistance Under Title IV of the Higher Education Act of 1965 (HEA) or Bureau of Indian Affairs (BIA) 1. Title IV of HEA or BIA Involvement All student financial assistance received under HEA or under BIA student assistance programs, is excluded from income and resources, regardless of use. The resource exclusion for this educational assistance does not have a time limit, i.e. regardless of how long the assistance is held, it is excluded from resources. Examples of HEA Title IV Programs: Pell grants State Student Incentives Academic Achievement Incentive Scholarships Byrd Scholars Federal Supplemental Educational Opportunities Grants (FSEOG) Federal Educational Loans (Federal PLUS Loans, Perkins Loans, Stafford Loans, Ford Loans, etc.) Upward Bound Gear Up (Gaining Early Awareness and Readiness for Undergraduate Programs) LEAP (Leveraging Educational Assistance Partnership) SLEAP (Special Leveraging Educational Assistance Partnership) Work-Study Programs. NOTE: State educational assistance programs, including work-study, funded by LEAP or SLEAP are programs under Title IV of HEA. 2. Interest and Dividends Earned on Title IV of HEA or BIA Educational Assistance For benefits payable on or after July 1, 2004, interest and dividends earned on unspent educational assistance under Title IV of HEA or under BIA are excluded from income. For benefits payable prior to July 1, 2004, interest and dividends earned on unspent educational assistance under Title IV of HEA or BIA, are counted as income. See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830500"SI 00830.500. SI 00830.720 Japanese-American and Aleutian Restitution Payments Citations: 50 App. U.S.C. S1989 b-4, b-7, c-1 and c-5; 20 CFR 416.1124(b); 416.1236 A. POLICY Restitution payments made by the U.S. Government to individual Japanese-Americans or the spouse or parent of an individual of Japanese ancestry (or, if deceased, to their survivors) and Aleuts who were interned or relocated during World War II are excluded from income and resources. Also, restitution payments from the Canadian Government to individual Japanese-Canadians who were interned or relocated during World War II are excluded from income and resources. Prior to July 1, 2004, interest earned on unspent restitution payments is not excluded from income. For SSI benefits payable on or after July 1, 2004, interest earned on unspent Japanese-American, Aleutian, and Japanese-Canadian restitution payments is excluded from income. (See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830500" \l "c"SI 00830.500C.)Ф B. PROCEDURE Use documents in the individual's possession to verify the nature of these payments. Accept the individual's signed allegation of the amount and date of receipt if this is not evident from the documents. If the individual alleges receiving restitution payments from the U.S. Government but has no documents which verify this, obtain verification from the: Office of Redress Administration U.S. Department of Justice P.O. Box 66260 Washington, D.C. 20035-6260 Provide the individual's name, address, date of birth and Social Security number in the request accompanied by a signed SSA-8510. If the individual alleges receiving restitution payments from the Canadian Government but has no documents which verify this, ask if the individual was imprisoned, relocated, deported, or deprived of other rights in Canada during the period December 1941 to March 1949 because of their Japanese ancestry. If the answer is Уyes,Ф exclude the payment. If the answer is Уno,Ф count the payment as income. C. REFERENCE Funds commingled, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130700"SI 01130.700  SI 00830.800 Bureau of Indian Affairs General Assistance Citations: Act as amended, Section 1612(a)(2); 20 CFR 416.1102; 20 CFR 416.1124(c)(2) A. DEFINITION Bureau of Indian Affairs General Assistance (BIA GA) is a federally funded program administered by the Bureau of Indian Affairs (BIA) through its local agency or a tribe. The program makes periodic payments to needy Indians. The administering agency determines need according to the standards used by State welfare agencies for Aid to Families with Dependent Children (AFDC). B. POLICY BIA GA payments are federally funded income based on need and, therefore, count as income on a dollar-for-dollar basis regardless of whether they are paid in cash or in kind. The $20 per month general income exclusion does not apply. C. PROCEDURE Develop BIA GA payments using the instructions and development guidelines for AFDC payments in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830400" \l "d"SI 00830.400 D., except contact the local agency administering the BIA GA program rather than the AFDC agency. D. REFERENCE Prospective accounting for BIA GA, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502005025"SI 02005.025  SI 00830.810 Bureau of Indian Affairs Adult Custodial Care and Child Welfare Assistance Payments Citations: Act as amended, Section 1612(a)(2); 20 CFR 416.1103(b); 20 CFR 416.1124(c)(12); 20 CFR 416.1140 A. INTRODUCTION Bureau of Indian Affairs (BIA) Adult Custodial Care (ACC) and Child Welfare Assistance (CWA) payments are made on behalf of both institutionalized and non-institutionalized recipients. BIA foster care payments are made under the ACC and CWA programs. How SSI treats institutionalized, non-institutionalized, and foster care recipients varies accordingly. B. POLICY 1. Non-institutionalized Recipients BIA ACC and CWA payments (other than foster care assistance) made to noninstitutionalized individuals are federally funded income based on need and, therefore, count as income dollar for dollar. 2. Institutionalized Recipients The presumed maximum value rule applies to income resulting from BIA ACC and CWA payments made on behalf of institutionalized individuals. 3. Foster Care BIA foster care assistance is considered a social service and, therefore, is not income for SSI purposes. C. REFERENCES Definition of foster care, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830410"SI 00830.410  Income based on need, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830170"SI 00830.170  ISM provided to residents of institutions, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500835704"SI 00835.704  Prospective accounting for BIA CWA and ACC to noninstitutionalized individuals, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502005025"SI 02005.025  Social services, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500815050"SI 00815.050  SI 00830.820 Individual Indian Money Accounts Citations: Act as amended, Section 1612(a)(2); 20 CFR 416.1120; 20 CFR 416.1201(a), (b) A. INTRODUCTION No special policy applies to Individual Indian Money (IIM) accounts. Regular income and resources rules concerning restricted and unrestricted accounts apply. The following material is provided for informational purposes only. IIM accounts are similar to regular bank accounts. Funds retained in an IIM account may earn interest. The BIA area office or agency on the reservation administers these accounts which are either restricted or unrestricted. A restricted account may be converted to an unrestricted account or vice versa, but only with BIA approval. B. DEFINITIONS 1. Restricted IIM Account A restricted IIM account requires BIA authorization for the individual to make a withdrawal. 2. Unrestricted IIM Account An unrestricted account does not require BIA authorization for the individual to make a withdrawal. C. LIST OF IIM DEPOSIT SOURCES The following are typical sources of deposits to IIM accounts. The following list is not all-inclusive: Money distributed from tribal funds; Proceeds from trust sources; Proceeds from the sale or conversion of trust capital assets; Proceeds from an inheritance interest in trust lands; Per capita payments from judgments of the Indian Claim Commission; Proceeds from the sale of crops, livestock, or other personal property held in trust; Restricted funds pursuant to a specific plan approved by the Federal Government; Benefits from Federal agencies due minors and incompetents who have neither guardians nor payees; Lease income. D. PROCEDURE Use the following guidelines, when necessary, to develop IIM accounts. REMINDER: Regular income and resources rules apply to the development of IIM accounts. As necessary, use information in the recipient's possession, or determine through contact with BIA or a review of the IIM ledger coding (accessible through BIA) whether an account is restricted or unrestricted. Include a complete description of the ledger coding in the precedent file. (Various terms such as controlled, uncontrolled, held, supervised, programmed, etc., may be used to describe an IIM account. These terms, alone, are not reliable for determining whether an account is restricted.) If an account has been converted from restricted to unrestricted or vice versa, note the beginning and ending dates for each period. Use Form SSA-4641-U2, Authorization for Social Security Administration to Obtain Personal Information from a Financial Institution, to obtain an individual's consent when it is necessary to verify the type and balance of a particular account. NOTE: A precedent file on administration of IIM accounts in the BIA service area may be established using information from BIA agency superintendents on the reservations. E. EXAMPLES These examples show how regular income and resources rules apply to IIM accounts. Example 1 - Restricted Account In March, Mr. Strong's $2,200 annual individual Indian trust income payment is deposited, as required by BIA, into his restricted IIM account. The same month, his title II check of $250 is also directly deposited into that account. Because Mr. Strong's title II check was available to him in March (though he opted to have it deposited into his restricted account), regular income rules require treating the $250 as unearned income for that month. If retained in the restricted account, the title II benefits are not a resource. Under P.L. 103-66, $2,000 of lease income would be excluded per HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830850"SI 00830.850. However, per HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501140200"SI 01140.200, none of the lease income is income when deposited or a resource when retained in the IIM account since Mr. Strong does not have direct control of the funds. In April, the BIA releases $200 to Mr. Strong. Per HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500810030" \l "a"SI 00810.030 A., $200 is counted as unearned income for the month of April since the nonexcludable $200 of the $2,200 lease income was then available to him. Per HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130700" \l "b2"SI 01130.700 B.2., the FO assumes that the nonexcludable lease income funds are withdrawn first, leaving as much of the excludable funds in the account as possible. Example 2 - Unrestricted Account In May, a $150 per capita payment from locally managed tribal funds is deposited into Mr. Thornton's unrestricted IIM account. Development reveals that these funds were not held in trust by the Secretary of the Interior and, therefore, are not excluded from income and resources. The $150 counts as income to Mr. Thornton in May, per HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500810030" \l "a"SI 00810.030 A., and counts as a resource, to the extent retained, in June per HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501120005" \l "b2"SI 01120.005 B.2. In June, Mr. Thornton withdraws the money from his account. The $150 is a conversion of a resource in June per HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500815200"SI 00815.200, and is therefore not counted as income for that month. F. REFERENCES When income is counted, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500810030"SI 00810.030  What is income, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500810005"SI 00810.005  What is not income, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500815001"SI 00815.001  Conversion of a resource, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500815200"SI 00815.200  Definition of resources, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501110100"SI 01110.100  Checking and savings accounts, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501140200"SI 01140.200  Commingled funds, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130700"SI 01130.700 SI 00830.830 Indian-Related Exclusions HYPERLINK "http://policy.ssa.gov/poms.nsf/links/0500830830"http://policy.ssa.gov/poms.nsf/links/0500830830 Citations: Act as amended, Section 1612(a)(2); 20 CFR 416.1120; 20 CFR 416.1124(b); 20 CFR 416.1210(j); 20 CFR 416.1228(a) and (b); 20 CFR 416 Appendix to Subpart K A. INTRODUCTION For SSI purposes, many Federal statutes provide for the exclusion from income and resources of certain payments made to members of Indian tribes and groups. Some statutes pertain to specific tribes or Indian groups while others apply to certain types of payments. Some statutes that predate the SSI program provide that some payments made under those acts shall not be considered as income or resources when determining eligibility for assistance under the Social Security Act. B. DEFINITION Ч PER CAPITA PAYMENTS Per capita payments are payments that are made according to the number of individuals in a specific group and in which each individual shares equally. C. POLICY Ч TYPE OF PAYMENT The following statutes provide that certain types of payments made to members of Indian tribes are excluded from income and resources (1.-4., below), or only from income (5., below). 1. Indian Judgment Funds Distribution Act Ч Public Law (P.L.) 93-134 Effective October 19, 1973, per capita distribution payments to members of Indian tribes who are due judgment funds, according to a plan of the Secretary of the Interior (or legislation, when a plan cannot be prepared or is not approved by the Congress) are excluded from income and resources. This does not include payments of funds distributed or held in trust (i.e., in the possession or care of a trustee) according to public laws enacted before October 19, 1973. 2. Distribution of Indian Judgment Funds Ч P.L. 97-458 Effective January 12, 1983, Indian judgment funds held in trust (i.e., in the possession or care of a trustee) or distributed per capita, pursuant to an approved plan, or their availability, are excluded from income and resources. Indian judgment funds include interest and investment income accrued while the funds are held in trust. Initial purchases made with distributed judgment funds are excluded from resources. 3. Per Capita Act Ч P.L. 98-64 Effective August 2, 1983, per capita distributions of all funds held in trust by the Secretary of the Interior to members of an Indian tribe are excluded from income and resources. NOTE: Any local tribal funds that a tribe distributes to individuals on a per capita basis, but which have not been held in trust by the Secretary of the Interior (e.g., tribally managed gaming revenues) are not excluded from income and resources under this provision. 4. Alaska Native Claims Settlement Act (ANCSA) Ч P.L. 100-241 Effective February 3, 1988, the following items received from a native corporation are excluded from income and resources: cash received from a native corporation (including cash dividends on stock received from a native corporation) to the extent it does not exceed $2,000 per individual per year; stock (including stock issued or distributed by a native corporation as a dividend or distribution on stock); a partnership interest; land or an interest in land (including land or an interest in land received from a native corporation as a dividend or distribution on stock); an interest in a settlement trust. The ANCSA also provides that up to $2,000 in retained distributions from a native corporation may be excluded from resources for each year beginning with 1988. NOTE: See Seattle regional instructions at SI R00830.840 regarding ANCSA. As needed, contact the Seattle RO to obtain information. FOs in other regions must contact the Seattle RO via their RO. 5. Payments From Individual Interests in Trust or Restricted Lands Ч P.L. 103-66 Effective January 1, 1994, up to $2,000 per year received by Indians that is derived from individual interests in trust or restricted lands is excluded from income. (See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830850"SI 00830.850.) NOTE: Interests of individual Indians in trust or restricted lands are excluded from resources (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130150"SI 01130.150). D. POLICY Ч PAYMENTS TO SPECIFIC INDIAN TRIBES AND GROUPS The following statutes provide that certain payments made to members of specific Indian tribes and groups are excluded from income and resources. 1. Distribution of Per Capita Funds Ч P.L. 85-794 Effective August 28, 1958, per capita payments to members of the Red Lake Band of Chippewa Indians from the proceeds of the sale of timber and lumber on the Red Lake Reservation are excluded from income and resources. 2. Distribution of Judgment Funds Ч P.L. 92-254 Effective March 18, 1972, per capita distribution payments by the Blackfeet and Gros Ventre tribal governments to members, which resulted from judgment funds to the tribes, are excluded from income and resources. 3. Distribution of Claims Settlement Funds Ч P.L. 93-531 and P.L. 96-305 Effective December 22, 1974, settlement fund payments to members of the Hopi and Navajo Tribes, and the availability of such funds, are excluded from income and resources. 4. Receipts from Lands Held in Trust for Indian Tribes Ч P.L. 94-114 Effective October 17, 1975, receipts derived from the following trust lands and distributed to members of designated Indian tribes are excluded from income and resources. The first four Indian groups had lands conveyed with mineral rights prior to P.L. 94-114; that law conveyed the rest of the lands to the remaining Indian groups. Indian GroupConveyance StatuteStateSeminole IndiansP.L. 84-736 (70 Stat 581) (July 20, 1956)Florida Pueblos of Zia and JemezP.L. 84-926 (70 Stat 941) (August 2, 1956)New Mexico Stockbridge Munsee Indian CommunityP.L. 92-480 (86 Stat 795) (October 9, 1972)Wisconsin Burns Indian ColonyP.L. 92-488 (86 Stat 806) (October 13, 1972)Oregon  Indian GroupReservationLands Conveyed By P.L. 94-114StateAssiniboine and Sioux TribeFort PeckLI-MT 6 Fort PeckMontana Bad River Band of the Lake Superior Tribe of Chippewa IndiansBad RiverLI-WI 8 Bad RiverWisconsin Blackfeet Tribe of MontanaBlackfeetLI-MT 9 BlackfeetMontana Cherokee Nation of OklahomaNoneLI-OK 4 Delaware LI-OK 5 AdairOklahoma Cheyenne River Sioux TribeCheyenne RiverLI-SD 13 Cheyenne IndianSouth Dakota Crow Creek Sioux TribeCrow CreekLI-SD 10 Crow CreekSouth Dakota Devil's Lake Sioux TribeFort TottenLI-ND 11 Fort TottenNorth Dakota Fort Belknap Indian CommunityFort BelknapLI-MT 8 Fort BelknapMontana Keweenaw Bay Indian CommunityL' AnseLI-MI 8 L' AnseMichigan Lac Courte Oreilles Band of Lake Superior Chippewa IndiansLac Courte OreillesLI-WI 9 Lac CourteWisconsin Lower Brule Sioux TribeLower BruleLI-SD 10 Lower BruleSouth Dakota Minnesota Chippewa TribeWhite EarthLI-MN 6 Twin Lakes LI-MN 15 Flat Lake Minnesota Navajo TribeNavajoLI-NM 18 Gallup Two WellsNew Mexico Oglala Sioux TribePine RidgeLI-SD 7 Pine RidgeSouth Dakota Rosebud Sioux TribeRosebudLI-SD 8 Cutmeat LI-SD 9 AntelopeSouth Dakota Shoshone-Bannock TribeFort HallLI-ID 2 Fort HallIdaho Standing Rock Sioux TribeStanding RockLI-ND 10 Standing Rock LI-SD 10 Standing RockNorth Dakota а South Dakota 5. Distribution of Judgment Funds Ч P.L. 94-189 Effective December 31, 1975, judgment funds distributed per capita to, or held in trust for, members of the Sac and Fox Indian Nation, and the availability of such funds, are excluded from income and resources. 6. Distribution of Judgment Funds Ч P.L. 94-540 Effective October 18, 1976, judgment funds distributed per capita to, or held in trust for, members of theGrand River Band of Ottawa Indians, and the availability of such funds, are excluded from income and resources. 7. Distribution of Judgment Funds Ч P.L. 95-433 Effective October 10, 1978, any judgment funds distributed per capita to members of the Confederated Tribes and Bands of the Yakima Indian Nation or the Apache Tribe of the Mescalero Reservation are excluded from income and resources. 8. Receipts from Lands Held in Trust Ч P.L. 95-498 Effective October 21, 1978, receipts derived from trust lands awarded to the Pueblo of Santa Ana and distributed to members of that tribe are excluded from income and resources. 9. Receipts from Lands Held in Trust Ч P.L. 95-499 Effective October 21, 1978, receipts derived from trust lands awarded to the Pueblo of Zia and distributed to members of that tribe are excluded from income and resources. 10. Distribution of Judgment Funds Ч P.L. 96-318 Effective August 1, 1980, any judgment funds distributed per capita or made available for programs for members of the Delaware Tribe of Indians and the absentee Delaware Tribe of Western Oklahoma are excluded from income and resources. 11. Maine Indian Claims Settlement Act Ч P.L. 96-420 Effective October 10, 1980, all funds and distributions to members of the Passamaquoddy Tribe, the Penobscot Nation, and the Houlton Band of Maliseet Indians under the Maine Indian Claims Settlement Act, and the availability of such funds, are excluded from income and resources. 12. Distribution of Judgment Funds Ч P.L. 97-95 Effective December 17, 1981, any distributions of judgment funds to members of the San Carlos Tribe of Arizona are excluded from income and resources. 13. Distribution of Judgment Funds Ч P.L. 97-371 Effective December 20, 1982, any distributions of judgment funds to members of the Wyandot Tribe of Indians of Oklahoma are excluded from income and resources. 14. Distribution of Judgment Funds Ч P.L. 97-372 Effective December 20, 1982, distributions of judgment funds to members of the Shawnee Tribe of Indians (Absentee Shawnee Tribe of Oklahoma, the Eastern Shawnee Tribe of Oklahoma, and the Cherokee Band of Shawnee descendants) are excluded from income and resources. 15. Distribution of Judgment Funds Ч P.L. 97-376 Effective December 21, 1982, judgment funds distributed per capita or made available for programs for members of the Miami Tribe of Oklahoma and the Miami Indians of Indiana are excluded from income and resources. 16. Distribution of Judgment Funds Ч P.L. 97-402 Effective December 31, 1982, distributions of judgment funds to members of the Clallam Tribe of Indians of the State of Washington (Port Gamble Indian Community, Lower Elwha Tribal Community, and the Jamestown Band of Clallam Indians) are excluded from income and resources. 17. Distribution of Judgment Funds Ч P.L. 97-403 Effective December 31, 1982, judgment funds distributed per capita or made available for programs for members of the Pembina Chippewa Indians (Turtle Mountain Band, Chippewa Cree Tribe, Minnesota Chippewa Tribe, and Little Shell Band of Chippewa Indians of Montana) are excluded from income and resources. 18. Distribution of Judgment Funds Ч P.L. 97-408 Effective January 3, 1983, per capita distributions of judgment funds to members of the Gros Ventre and Assiniboine Tribes of Fort Belknap Indian Community, and the Papago Tribe of Arizona, are excluded from income and resources. 19. Distribution of Judgment Funds Ч P.L. 97-436 Effective January 8, 1983, up to $2,000 of per capita distributions of judgment funds to members of the Confederated Tribes of the Warm Springs Reservation are excluded from income and resources. 20. Distribution of Judgment Funds Ч P.L. 98-123 Effective October 13, 1983, judgment funds distributed to the Red Lake Band of Chippewa Indians are excluded from income and resources. 21. Distribution of Judgment Funds Ч P.L. 98-124 Effective October 13, 1983, funds distributed per capita or family interest payments for members of the Assiniboine Tribe of the Fort Belknap Indian Community of Montana and the Assiniboine Tribe of the Fort Peck Indian Reservation of Montana are excluded from income and resources. 22. Distribution of Claims Settlement Funds Ч P.L. 98-432 Effective September 28, 1984, judgment funds and income therefrom distributed to members of the Shoalwater Bay Indian Tribe are excluded from income and resources. 23. Distribution of Claims Settlement Funds Ч P.L. 98-500 Effective October 19, 1984, all distributions to heirs of certain deceased Indians under the Old Age Assistance Claims Settlement Act are excluded from income and resources. 24. Distribution of Judgment Funds Ч P.L. 98-602 Effective October 30, 1984, judgment funds distributed per capita or made available for any tribal program, for members of the Wyandotte Tribe of Oklahoma and the Absentee Wyandottes, are excluded from income and resources. 25. Distribution of Judgment Funds Ч P.L. 99-130 Effective October 28, 1985, per capita and dividend payment distributions of judgment funds to members of the Santee Sioux Tribe of Nebraska, the Flandreau Santee Sioux Tribe, and the Prairie Island Sioux, Lower Sioux, and Shakopee Mdewakanton Sioux Communities of Minnesota are excluded from income and resources. 26. Distribution of Judgment Funds Ч P.L. 99-146 Effective November 11, 1985, funds distributed per capita or held in trust for members of the Chippewas of Lake Superior and the Chippewas of the Mississippi are excluded from income and resources. 27. Distribution of Claims Settlement Funds Ч P.L. 99-264 Effective March 24, 1986, distributions of claims settlement funds to members of the White Earth Band of Chippewa Indians as allottees, or their heirs, are excluded from income and resources. 28. Distribution of Judgment Funds Ч P.L. 99-346 Effective June 30, 1986, payments or distributions of judgment funds, and the availability of any amount for such payments or distributions, to members of the Saginaw Chippewa Indian Tribe of Michigan are excluded from income and resources. 29. Distribution of Judgment Funds Ч P.L. 99-377 Effective August 8, 1986, judgment funds distributed per capita or held in trust for members of the Chippewas of Lake Superior and the Chippewas of the Mississippi are excluded from income and resources. 30. Distribution of Judgment Funds Ч P.L. 100-139 Effective October 26, 1987, judgment funds distributed to members of the Cow Creek Band of Umpqua Tribe of Indians are excluded from income and resources. 31. Aleutian and Pribilof Islands Restitution Act Ч P.L. 100-383 Effective August 10, 1988, per capita restitution payments made to eligible Aleuts who were relocated or interned during World War II are excluded from income and resources. See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830720"SI 00830.720. 32. Distribution of Claims Settlement Funds Ч P.L. 100-411 Effective August 22, 1988, per capita payments of claims settlement funds to members of the Coushatta Tribe of Louisiana are excluded from income and resources. 33. Hoopa-Yurok Settlement Act Ч P.L. 100-580 Effective October 31, 1988, funds distributed per capita for members of the Hoopa Valley Indian Tribe and the Yurok Indian Tribeare excluded from income and resources. 34. Distribution of Judgment Funds Ч P.L. 100-581 Effective November 1, 1988, judgment funds held in trust by the United States, including interest and investment income accruing on such funds, and judgment funds made available for programs or distributed to members of the Wisconsin Band of Potawatomi (Hannahville Indian Community and Forest County Potawatomi) are excluded from income and resources. 35. Distribution of Money and Land Ч P.L. 101-41 Effective June 21, 1989, all funds, assets, and income from the trust fund transferred to the members of the Puyallup Tribe under the Puyallup Tribe of Indians Settlement Act of 1989 are excluded from income and resources. 36. Distribution of Judgment Funds Ч P.L. 101-277 Effective April 30, 1990, judgment funds distributed per capita, or held in trust, or made available for programs, for members of the Seminole Nation of Oklahoma, the Seminole Tribe of Florida, the Miccosukee Tribe of Indians of Florida, and the independent Seminole Indians of Florida, (plus any interest and investment income accruing on the funds held in trust), and the availability of those funds, are excluded from income and resources. 37. Distribution of Settlement Funds Ч P.L. 101-503 Effective November 3, 1990, payments, funds, distributions, or income derived from them under the Seneca Nation Settlement Act of 1990 are excluded from income and resources. 38. Distribution of Settlement Funds Ч P.L. 101-618 Effective November 16, 1990, per capita distributions of settlement funds under the Fallon Paiute Shoshone Indian Tribes Water Rights Settlement Act of 1990 are excluded from income and resources. 39. Distribution of Settlement Funds Ч P.L. 103-116 Settlement funds, assets, income, payments or distributions from Trust Funds to members of the Catawba Indian Tribe under the Catawba Indian Tribe of South Carolina Land Claims Settlement Act of 1993 are excluded from income and resources. 40. Distribution of Settlement Funds Ч P.L. 103-436 Effective November 2, 1994, settlement funds held in trust, including interest and investment income accruing on such funds, and payments made to members of the Confederated Tribes of the Colville Reservation under the Confederated Tribes of the Colville Reservation Grand Coulee Dam Settlement Act are excluded from income and resources. 41. Distribution of Settlement Funds Ч P.L. 103-444 Payments made or benefits granted by the Crow Boundary Settlement Act of 1994 are excluded from income and resources. E. PROCEDURE If there is an allegation or other indication that an individual received excluded judgment funds or settlement fund distributions, per capita payments, land, or receipts from land, follow these procedures. 1. Verification of Tribe Membership As necessary, verify that the individual is a member of the relevant tribe by contact with BIA or tribal authorities or use of a precedent file. 2. Payment/Distribution Development Develop the identity and amount of excludable payment or distribution by contact with BIA or tribal authorities or use of a precedent file. Trust Property Income (TPI) reports may also be available from BIA, which list to whom restricted individual Indian property is assigned, and show if lease or grazing rights payments are not paid through BIA or the tribe. If land is distributed, identify the location of the land as recorded by deed or other legal conveyance. (Additional contacts with the Bureau of Land Management may be necessary to develop land information.) 3. Documentation Document the file using the method(s) below as needed: Report of contact for verifications made over the phone with the tribal authorities or the BIA area office. Income report or comparable document from the BIA, the tribe's governing body, or its official financial representative. Signed statement from the tribal authorities, the BIA area offices, or the Bureau of Land Management. Copy of pertinent local precedent. F. REFERENCES Aleutian restitution payments, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830720"SI 00830.720  Applying income exclusions in deeming situations, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501320100"SI 01320.100ff BIA student assistance programs, SI 00830.460 Certain stock in Alaska regional or village corporations, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501120105"SI 01120.105  Commingled funds, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130700"SI 01130.700  Indian trust or restricted lands, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130150"SI 01130.150  SI SEA00830.830 Exclusion of Alaska Native Regional and Village Corporation Distributions A. BACKGROUND The Alaska Native Claims Settlement Act (ANCSA) Amendments of 1987 (P.L. 100-241), enacted February 3, 1988, requires the supplemental security income (SSI) program to exclude from income and resources certain distributions received by Alaska Natives and their descendants from Alaska Native Regional and Village Corporations (ANRVCs). B. POLICY PRINCIPLES Effective February 3, 1988, exclude from counting as income or a resource the following items received from ANRVCs: Cash (including cash dividends on stock received from a Native Corporation) to the extent that it does not, in the aggregate, exceed $2,000 per individual per year; Stock (including stock issued or distributed by a Native Corporation as a dividend or distribution on stock); A partnership interest; Land, or an interest in land (including land or an interest in land received from an ANRVC as a dividend or distribution on stock); and An interest in a settlement trust. 1. Income Exclusion Cash distributions from an ANRVC in excess of $2,000 in a calendar year are countable income in the month the annual total of excludable distributions exceed $2,000. Cash distributions received in months of SSI ineligibility DO NOT count toward the $2,000 annual total. 2. Resource Exclusion The exclusion of cash distributions from ANRVCs retained by Alaska Natives beyond the month of receipt is evaluated under two separate resource rules. These resource rules are separate from, and in addition to, the $2,000/$3,000 general resource limit. Monthly Resource Rule: Exclude from resources up to $2,000 in ANRVC cash distributions received in the current calendar year and retained beyond the month of receipt by an Alaska Native in any month after February 1988. This amount is not limited to the first $2,000 in distributions received during a year. Annual Resource Rule: Exclude from resources ANRVC cash distributions received in 1988 or later and retained beyond the year of receipt by an Alaska Native, up to $2,000 in retained distributions for each year. The annual resource exclusion applies even if the individual was ineligible for SSI, or had not applied for SSI, in the year the cash distributions were retained. However, ANRVC funds must be identifiable and traceable to the year received and retained for this exclusion to apply (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130700"SI 01130.700). If more than the $2,000 maximum is carried over from one year to the next, the excess amount counts towards the general resource limit. If carry-over funds are spent down or converted to a non-cash item, the accumulated cash carry-over amount is permanently reduced by the amount converted. For example, if a recipient accumulated $9,500 in excluded ANRVC funds before 2001, and spends $7,000 to purchase an automobile in June of 2001, only $2,500 (accumulated carry-over funds) plus $2,000 (or less) received and retained in 2001 can be carried over into 2002. 3. Interest and other earnings derived from Excluded Funds Interest or other earnings derived from the investment or deposit of excluded ANRVC funds are not excluded from income or resources under this provision. Other exclusions such as the $20 general exclusion or the infrequent/irregular income exclusions may apply (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500810410"SI 00810.410). 4. Receipt of Non-Cash Items Non-cash items received from ANRVCs are totally excluded from income and resources as long as they are not sold, transferred, or converted to some other form. Effective January 1, 1992, stock in ANRVCs is transferable. The resource rules in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501120105"SI 01120.105 covering stock in Alaska Regional or Village Corporations apply to these transfers. 5. Income and Resource Exclusions under Other Federal Laws Alaska Natives may be eligible for other income and resource exclusions under other federal laws. Do not confuse these exclusions with those discussed in this section. For example, Public Laws 97-458 and 98-64 require SSI to exclude other Indian funds held in trust for, or distributed to, Indians by the Secretary of the Interior. These exclusions extend to initial purchases made with these funds and any accrual in value of the purchased items. Refer to HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830830"SI 00830.830 for a detailed discussion of these exclusions. C. OPERATING PROCEDURES 1. Receipt of Cash Distributions - Income a. Cash distributions of $2,000 or Less in a Calendar Year If a recipient alleges, and a field office (FO) precedent confirms, that cash payments received from an ANRVC for a given calendar year have not or will not exceed $2,000, accept the allegation. Contact the corporation(s) by telephone if possible and verify that the individual is a stockholder. Do not count the alleged payments as income. Be alert to the possibility that an individual may receive payments from more than one ANRVC and combined payments may exceed $2,000 in a year. Document the file with the individual"s signed allegation and reference to the local precedent regarding the amount of cash paid or expected to be paid (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830005" \l "a5"SI 00830.005A.5). Enter the amount on the INCOME screen in MSSICS. Document the RMKS field of the SSR with "ANRVCP" to alert future reviewers. b. Cash Distributions of More than $2,000 in a Calendar Year If an individual alleges, and/or a FO precedent confirms, that payments received from an ANRVC exceed $2,000 per year (during months of eligibility only), contact the ANRVC(s) to verify: that the individual is a stockholder in the corporation(s); the date(s) payments were made; and the amount of the payment(s). Use this information and SSI payment records to determine the month the $2,000 limit on excludable distributions was reached. Additional cash distributions made in that year are counted as dividend payments (type "R" unearned income) in the month received. Document the file with the individual"s signed allegation as to the amount and source of cash distributions and a report of contact with the ANRVC(s). Input the countable income to the SSR. As appropriate, estimate and project income per HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500810600"SI 00810.600. Enter the excluded part of the payment on the MSSICS Income screen. Document the RMKS field of the SSR with "ANRVCP" to alert future reviewers. EXAMPLES 1. Mr. John Alexi is a stockholder in two ANRVCs. During a scheduled redetermination in September 2001, he alleges receiving cash dividends of $1,900 in August 2001. Field office precedents confirm that the ANRVCs paid cash dividends of $1,000 and $900 respectively. The FO documents the file with Mr. Alexi"s signed allegation and reference to the local precedent (SI 0030.005A.5). Enter the payment amount on the MSSICS Income screen labeled "Excluded ANRV Payment". Input "ANRVCP" in the RMKS field of the SSR. In October, Mr. Alexi reports receipt of an additional $300 from one of the ANRVCs. This puts him over the $2,000 income exclusion for the year. Contact with the ANRVCs establishes that Mr. Alexi received cash dividends of $2,200 in 2001 ($1,900 in August, and $300 in October). This exceeds the $2,000 annual income limit by $200 in October 2001. The FO inputs $200 of unearned income (type "R" for "dividend and interest" income) for October. The FO suppresses the automated notice and sends a manual notice. 2. While processing the Alaska permanent fund dividend (AKDV) report in February 2002, the FO learns that Mr. David Pootoogooluk received a $931.34 AKDV payment in October 2001. NOTE: The AKDV payment is paid once a year by the State of Alaska and varies in amount and the month paid each year. Review of FO records and the SSR shows that Mr. Pootoogooluk also received ANRVC distributions in 2000, but was not eligible for SSI in June due to additional income, and in November and December due to Receipt of excess countable ANRVC distributions. Prior development shows: Mo/Yr ReceivedANRVC ReceivedCountable ANRVCEligible for SSI?June 2000$200NoneNoOctober 2000$2,100$100YesNovember 2000$1,000$1,000NoDecember 2000$1,000$1,000NoPosting the AKDV payment to MR. Pootoogooluk"s record makes him ineligible for SSI in October 2001. This requires recomputation of his ANRVC cash distributions for 2001 since we do not count the ANRVC distributions received in October 2001 when he was ineligible due to the AKDV payment. The $2,100 received in October does not count toward the $2,000 annual exclusion since Mr. Pootoogooluk did not benefit from an exclusion in that month. The $1,000 distributions received in both November and December are excluded (see C.3. for treatment of retained cash distributions). Updated development shows: Mo/Yr ReceivedANRVC ReceivedCountable ANRVCEligible for SSI?June 2001$200NoneNoOctober 2001$2,100NoneNoNovember 2001$1,000NoneYesDecember 2001$1,000NoneYes2. Treatment of Retained Cash Distributions - Resources a. Retained Cash Distributions of $2,000 or Less - Monthly Determination If an Alaska Native has received (see C.2.A. above) and alleges retaining $2,000 or less in cash distributions from ANRVCs beyond the months of receipt in the same calendar year, accept this allegation. Verify the source of the payments. Enter the amount received and label as excluded ANRVC payment on the MSSICS income screen. Document the RMKS field on the SSR with "ANRVCP" to alert future reviewers. b. Retained Cash Distributions of More than $2,000 - Monthly Determination If the individual has received (see C.2.b above) and alleges retaining more than $2,000 in cash distributions beyond the month of receipt in the same calendar year, verify the source and amount of the payments, if not already done for income purposes. Make monthly resource determinations for each month of eligibility during the calendar year. Record the results of your investigation on the SSR by entering "NO4" for month(s) the recipient was over the resource limit as of the first moment of the month. Document the RMKS field on the SSR with "ANRVCP" to alert future reviewers. NOTE: The resource exclusion is not limited to the first $2,000 in distributions received during a year. EXAMPLE: Mrs. Karamov receives $2,500 in ANRVC distributions in May 2000 which she retains until she spends down to $1,000 in July 2000. For June and July, the FO excludes $2.000 of the retained ANRVC distributions and applies the remaining $500 towards the general resource limit. In September 2000, Mrs. Karamov receives $2,300 more in ANRVC cash distributions and does not spend it. For October 2000, $2,000 of the retained distributions is excluded and $300 is applied towards the general resource limit. c. Retained Cash distributions Carried Over from One Calendar Year to the Next Make a separate resource determination for ANRVC cash distributions carried over from December of one year to January of the next for each year beginning 1988. Verify the source of cash distributions using FO records or by contacting the ANRVC(s). Use MSSICS or records in the individual"s possession to verify the carryover amount(s). Document the RMKS field on the SSR with "ANRVCP" to alert future reviewers to check FO records for the ANRVC development. Do not redevelop resources for calendar years where FO records show prior development. NOTE: Before denying or suspending an individual for retaining excess cash distributions, consider whether the total countable resources exceed the $2,000 per individual/$3,000 per couple resource limit. 3. Receipt of Non-Cash Items If an Alaska Native alleges receipt of a non-cash item such as those listed in B above, accept the allegation, and exclude it from resources. Document the file with a signed statement from the individual. Record the item in MSSICS and input "ANRVCP" in RMKS field of the SSR to alert future reviewers. 4. Other Federal Income and Resource Exclusions If an Alaska Native alleges receipt or retention of Indian funds excluded under other federal laws, refer to HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830820"SI 00830.820 for development instructions. Document any retained funds in MSSICS. D. MANUAL NOTICES Issue manual notices whenever ANRVC cash distributions affect payment or eligibility determinations. The following guidelines should be used when writing these manual notices: Suppress the system-generated notice. See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900801010"NL 00801.010 on sending manual notices and HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900804100"NL 00804.100ff. for the appropriate standard notice paragraphs, and Be sure to address all pertinent issues including the: impact of P.L. 100-241, month the ANRVC distributions become countable, treatment of retained ANRVC cash distributions as resources. NOTE: Follow the special notice procedures in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900603035"NL 00603.035 if the notice will be sent to a claimant, beneficiary, or representative payee who alleges being blind or visually impaired. SI 00830.850 Exclusion of Income from Individual Interests in Indian Trust or Restricted Lands Citations: Act as amended, з1612(a)(2); 20 CFR 416.1124(b); P.L. 93-134, з8, as amended by P.L. 103-66, з13736 A. Introduction Native American income derived from tribal trust lands is excluded by federal statutes (see HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830830"SI 00830.830). Individual interests of Native Americans in trust or restricted lands are excluded from resources (see HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130150"SI 01130.150). The Omnibus Budget Reconciliation Act of 1993 (P.L. 103-66), enacted August 10, 1993, further provides for an exclusion of income derived from those individual interests in Indian trust or restricted lands for purposes of determining SSI eligibility and payment amount. This income (often called individual Indian trust or lease income) generally comes from interests in lands that were allotted to individual Indians many years ago. The income generated by those interests may be quite small since many of the original interests in allotted lands have fractionated over time; e.g., due to inheritance by multiple heirs over several generations. B. Policy Effective January 1, 1994, up to $2,000 per year in payments derived from individual interests in Indian trust or restricted lands is excluded from income. Such payments include any interest which accrues on funds while held by BIA and before being distributed or credited to an individual's account. This exclusion applies to the income of an ineligible spouse or ineligible parent(s) in the deeming process. However, the exclusion does not apply to the income of a sponsor when deeming to an alien or to the income of an essential person. For purposes of applying the $2,000 annual exclusion, for both eligibles and deemors, only payments received in months of the SSI individual's eligibility count toward the $2,000 annual exclusion. C. Procedure Ч Development And Documentation Verify and document income derived from individual interests in trust or restricted lands per HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830830" \l "e"SI 00830.830 E. If that income exceeds $2,000 per calendar year, determine the month that the $2,000 annual exclusion was exceeded, and count the excess as unearned income in the months received. FOs may use any method of keeping track of the excluded income which is effective (e.g., manual record-keeping, use of rental /lease income (IRLI) screen on MSSICS). EXAMPLE: During a redetermination interview, Mr. Elwell, a member of the Yakima Indian Tribe, reports receiving accumulated lease payments of $2,800 in 1994 from his individual interests in allotted Indian grazing lands. He alleges receiving $1,000 in March, $700 in June and $1,100 in October. Review of field office records shows that the payments for March and June were reported timely, but Mr. Elwell was ineligible for SSI payments in June due to receipt of earned income. The claims representative (CR) excludes the payment received in March and $1,000 of the payment received in October, and does not consider the $700 received in June. The CR determines unearned income of $100 for October, the month the $2,000 annual exclusion was exceeded. D. Procedure Ч Manual Notices Issue manual notices in all situations where the income derived from interests of individual Indians in trust or restricted lands affects payment amounts. Suppress the systems-generated notice. Refer to HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900801010" \l "e"NL 00801.010 E. for instructions on preparing a manual notice. Include in the manual notice: an explanation of the $2,000 annual exclusion of income derived from an individual Indian's interest in trust or restricted lands; and a summary of date(s) and amount(s) of such income used in figuring the individual's SSI payments. NOTE: Follow the special notice procedures in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900603030"NL 00603.030 if the notice will be sent to a claimant, beneficiary, or representative payee who alleges being blind or visually impaired. E. References HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900801010"NL 00801.010, Manually prepared notices HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830830"SI 00830.830, Other Indian related exclusions HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/"SI 00830.850, Individual Indian Money Accounts HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130150"SI 01130.150, Resource exclusion of individual Indian interests in trust or restricted lands HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830505"SI 00830.505, Rental income MSOM MSSICS 015.021 , Rental/lease income SI 00830.855 Processing Inquiries from Potential Barney Class Members Citations: Act as amended, Section 1612(a)(2); 20 CFR 416.1124(b); Section 13736 of P.L. 103-66 A. BACKGROUND 1. In Re Barney et al v. Shalala In January 1992, the U.S. District Court for the Eastern District of Washington ruled in SSA's favor that income from individually allotted Indian trust land is countable for SSI purposes. Plaintiffs appealed, but subsequently proposed a settlement. On June 2, 1994, the U.S. Court of Appeals for the Ninth Circuit approved a settlement agreement between the Secretary and plaintiffs. The Seattle Regional Office (RO) will calculate the relief, if any, due class members entitled to case review, and process the cases. Field offices (FOs) will determine whether individuals who respond to posted notices about the Barney settlement are class members entitled to case review by the Seattle RO. NOTE: Congress passed P.L. 103-66 to provide that, effective January 1, 1994, up to $2,000 per year received by Indians that is derived from individual interests in trust or restricted lands is excluded from income for SSI purposes. Prior to January 1, 1994, such income is countable (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830850"SI 00830.850). 2. Barney Class The Barney class consists of SSI recipients who: resided in the State of Washington anytime between March 31, 1987 and January 1, 1994, and during that period received income from the lease of their individual interests in trust or restricted Indian land. 3. Class Members Entitled to Case Review Under the terms of the settlement agreement, two subcategories of class members are entitled to a case review and possible further relief. SSA (the Seattle RO) will review the record of any class member found to be overpaid because he/she (or an ineligible spouse or parent) received income from interests in trust or restricted Indian lands which resulted in an overpayment, any portion of which was outstanding between October 1, 1993 and December 31, 1993, or which since has been or may be assessed for any period between March 31, 1987 and January 1, 1994. The other subcategory of class members entitled to case review and further relief are the individually named plaintiffs. 4. Further Relief SSA (the Seattle RO) will perform a separate calculation to determine the amount of overpayment that would not have resulted had the exclusion provided by P.L. 103-66 been applied retroactively to March 31, 1987. (For individually named plaintiffs, the calculation will be performed for such earlier periods as may be at issue in their individual appeals.) SSA will waive recovery of that amount of overpayment described in the preceding paragraph, above. If more than the unwaived portion has already been recovered, SSA will refund the difference between the amount recovered and the unwaived portion. 5. No Deadline for Relief There is no deadline for availability of the relief for class members entitled to a case review. B. PROCESS The plaintiffs' attorneys will provide SSA (the Seattle RO) with lists of names of individuals who they believe are class members entitled to a case review and further relief. In addition, notices explaining the terms of the Barney settlement will be posted in SSA field offices and other locations deemed appropriate by plaintiffs' attorneys, and for which they make arrangements to have the notices posted. FOs will screen those individuals who self-identify, or are identified through the redetermination process, to determine whether they are class members entitled to a case review. FOs will forward information about those cases that meet the requirements for case review to the Seattle RO with a Barney Case Report form. For self-identification cases that do not meet the requirements for case review, FOs will send notices to the individuals explaining why they are not entitled to case reviews, and send a Barney Case Report form to the Seattle RO. The Seattle RO will review the cases of individuals referred by plaintiffs' attorneys, and those referred from FOs, regardless of where the individuals currently reside. As applicable, the RO will provide further relief. C. PROCEDURE Ч REDETERMINATION In reviewing cases selected for redetermination, be alert to situations where the individual may be a Barney class member who is entitled to a case review. Complete a Case Report form (G. below) only when you determine an individual to be a class member entitled to a case review. Forward it and any information you may have regarding the Indian lease income received between March 31, 1987 and January 1, 1994, and the resulting overpayment, to the Seattle RO (address in Step 6 of D., below). Complete the redetermination. ( Barney involvement does not affect redetermination procedures.) D. PROCEDURE Ч HANDLING BARNEY INQUIRIES Use this procedure when an individual inquires about the effect of the Barney settlement agreement on his/her case. The Seattle RO will also use this procedure for cases referred by the plaintiffs' attorneys. NOTE TO TELESERVICE CENTERS: If an individual inquires about the Barney settlement agreement, refer the question to the local FO. Do not attempt to process the inquiry. NOTE: Follow the special notice procedures in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900603035"NL 00603.035 if the notice will be sent to a claimant, beneficiary, or representative payee who alleges being blind or visually impaired.а STEPACTION1Use the SSR and/or any information in the individual's possession to determine whether he/she resided in the State of Washington at any time between March 31, 1987 and January 1, 1994.аIf the residency criterion is met, go to step 2.аIf the residency criterion is not met, this individual is not a Barney class member. Complete a Barney Case Report form (G. below) and send it to the Seattle RO (address in step 6 below). Send the individual a notice (E. below) explaining that he/she is not a Barney class member entitled to a case review because he/she did not reside in the State of Washington at any time between March 31, 1987 and January 1, 1994. STOP.2Determine, using the SSR and/or available evidence, whether he/she (or his/her ineligible spouse or parent) received income from the lease of interests in trust or restricted Indian lands during the period March 31, 1987 through January 1, 1994.аIf so, go to step 3.аIf not, this individual is not a Barney class member. Complete a Barney Case Report form (G. below) and send it to the Seattle RO (address in step 6 below). Send the individual a notice (E. below) explaining that he/she is not a Barney class member entitled to a case review because he/she did not receive income between March 31, 1987 and January 1, 1994, from interests in trust or restricted Indian lands. STOP.3Determine whether the income resulted in an overpayment.аIf so, go to step 4.аIf not, this class member is not entitled to a case review. Complete a Barney Case Report form (G. below) and send it to the Seattle RO (address in step 6 below). Send the individual a notice (E. below) explaining that he/she is not a class member entitled to a case review because income from his/her interests in trust or restricted Indian lands did not result in an overpayment. STOP.4Determine whether any portion of the overpayment was outstanding between October 1, 1993 and December 31, 1993.аIf so, the individual is a class member entitled to a case review. Go to step 6.аIf not, go to step 5.5Determine whether the overpayment has been assessed since December 31, 1993, or is being assessed.аIf so, the individual is a class member entitled to a case review. Go to step 6.аIf not, this class member is not entitled to a case review. Complete a Barney Case Report form (G. below) and send it to the Seattle RO (address in step 6 below). Send the individual a notice (E. below) explaining that he/she is not entitled to a case review because no portion of his/her overpayment was outstanding between October 1, 1993 and December 31, 1993; and he/she was not found to have been overpaid SSI since December 31, 1993, as a result of income received between March 31, 1987 and January 1, 1994, from his/her interests in trust or restricted Indian lands.6Complete a Barney Case Report form (G. below) and send it to the Seattle RO at:аSSA, Seattle Regional OfficeаSSI Section, M/S RX 53а2201 Sixth AveаSeattle, WA 98121-2500аInclude copies of any information you may have regarding the March 31, 1987 through January 1, 1994, Indian lease income and/or resulting overpayment. Do not send the claims file.E. PROCEDURE Ч NOTICE For individuals who are not Barney class members or who are class members but are not entitled to a case review, follow this notice procedure. Use an SSI Important Information (SSA-L8165-U2) notice to explain the settlement agreement, the requirements for class membership, and the requirements for a case review. Also explain that the individual is not a class member entitled to a case review because he/she did not meet one of the requirements, and specify which one: did not reside in the State of Washington anytime between March 31, 1987, and January 1, 1994 did not receive income between March 31, 1987, and January 1, 1994 from interests in trust or restricted Indian lands was not overpaid SSI as a result of that income had no portion of such an overpayment outstanding between October 1, 1993 and December 31, 1993, and was not assessed an overpayment since December 31, 1993, as a result of income received between March 31, 1987 and January 1, 1994, from interests in trust or restricted Indian lands. Explain in the notice that if the individual thinks SSA is wrong, he/she may contact the attorneys for the Barney class who will answer questions about class membership. In the notice, provide the attorneys' name, address, and phone numbers: Evergreen Legal Services 510 Larson Building 6 South Second Street Yakima, Washington 98901 (509) 575-5593 or 1-800-631-1323 Also explain that the attorneys will contact SSA if they think SSA was wrong about whether the individual is entitled to a case review. NOTE TO ADJUDICATORS: No appeal rights attach to SSA's finding that the individual is not a class member entitled to a case review. However, if you are contacted by an attorney who believes we made a mistake, contact the Seattle RO at (206) 615-2128. F. REFERENCE Exclusion of Income from Individual Interests in Indian Trust or Restricted Lands, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830850"SI 00830.850 G. EXHIBIT Ч BARNEY CASE REPORT FORM BARNEY CASE REPORT FORM а IDENTIFYING DATA а SSN: ааа-аа-аааа Name: аааааааа Mailing Address: аааааа Type of Case Non-Class Member Reason: Not a Washington Resident duringааааааЧ аааааа3/31/87 - 12/31/93 ааааааNo lease income received 3/31/87 - 12/31/93аааЧа Class Member - Not Entitled to a Case Review Reason: No overpayment resulting from lease incomeаааааЧ аааааNo portion overpayment outstanding between ааааа10/1/93 - 12/31/93 nor assessed sinceаааааЧа Class Member - Entitled to a Case Reviewа FOR REGIONAL OFFICE USE ONLY Named Plaintiffа Further Relief Ч Waiver of recovery of overpayment, only Ч Refunded ааааа SI 00830.880 Indian Fishing Rights Income Citations: Social Security Act, as amended, Sections 209(a)(18), 211(a)(14), and 1612(a); Public Law 100-647, Sections 3041-3044 A. BACKGROUND The Technical and Miscellaneous Revenue Act (TAMRA) of 1988 amended title II of the Social Security Act to exclude income derived by a member of an Indian tribe from the exercise of fishing rights, from the definitions of wages and self-employment income (thus removing the income from Social Security coverage and the retirement earnings test). In so doing, TAMRA had the effect of removing Indian fishing rights income from the SSI definition of earned income, making it treatable as unearned income. NOTE: Because SSI applicants/recipients are adversely affected by TAMRA, SSA introduced legislation to treat fishing rights income as earned income for SSI purposes. However, the legislative proposal was withdrawn at the request of the Bureau of Indian Affairs. B. POLICY Income derived by a member of an Indian tribe from the exercise of recognized fishing rights (i.e., secured as of 3/17/88, by a treaty, Executive Order, or an Act of Congress) isunearned income for SSI purposes. C. PROCEDURE 1. Initial Claims Follow the policy in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830880%21opendocument" \l "b"SI 00830.880B. for the entire period in the life of the application. 2. Posteligibility Cases Make no special effort to identify SSI recipients with Indian fishing rights income. If, during a scheduled or routine contact (e.g., a redetermination, posteligibility report of an income or address change), you determine that an individual has fishing rights income, input a correction to treat the income as unearned, effective 2 months after the calendar month of input. Do not change any posted income from earned to unearned for earlier months. Send the individual a notice as described in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830880%21opendocument" \l "c3"SI 00830.880C.3. 3. Manual Posteligibility Notices For individuals whose eligibility or payment amount is affected (see HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830880%21opendocument" \l "c2"SI 00830.880C.2.) by the change in treatment of fishing rights income, send a manual notice, as follows: Follow the notice instructions in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900801001"NL 00801.001 ff. and HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900803001"NL 00803.001 ff. Explain that we are changing the individual's SSI payment because of a change in the law under TAMRA, which requires that we treat income from fishing rights as unearned income, instead of earned income. Because the law requires us to count unearned income less favorably than earned income, the individual's SSI payment may be reduced. Explain that the individual will receive another letter shortly telling: the amount of the new payment and the month it will change, and what to do if the individual disagrees with our decision. NOTE: Follow the special notice procedures in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900603030"NL 00603.030 if the notice will be sent to a claimant, beneficiary, or representative payee who alleges being blind or visually impaired. D. REFERENCES General rules for developing unearned income, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830005"SI 00830.005. Work-related unearned income, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830530"SI 00830.530. SI 02005.025 Prospective Accounting for Certain Income Based on Need Citations: Social Security Act, Section 1611(c)(5) A. BACKGROUND Public Law 100-203 amended the Social Security Act (the Act) to provide for prospective accounting of certain income. Therefore, effective 4/88 this income counts only for the months in which it is received. B. DEFINITIONS 1. Retrospective Monthly Accounting Retrospective monthly accounting (RMA) means that the SSI benefit for a month is computed using income from a prior month. 2. Prospective Accounting Prospective accounting means that the SSI benefit for a month is computed using income received in that same month. C. POLICY Ч INCOME Effective 4/88 the following types of income are subject to prospective accounting: Temporary Assistance for Needy Families (TANF) (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830403"SI 00830.403); NOTE: TANF replaced AFDC effective 7/1/97. Prior to that date, AFDC was subject to prospective accounting. Foster Care (title IV-E) (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830410"SI 00830.410); Refugee Cash Assistance (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830645"SI 00830.645); Cuban and Haitian Entrant Assistance (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830645"SI 00830.645); Bureau of Indian Affairs (BIA) general assistance (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830800"SI 00830.800); and BIA Adult Custodial Care (ACC) and Child Welfare Assistance (CWA) (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830810"SI 00830.810). Prior to 6/1/91, ACC and CWA payments were subject to prospective accounting. Effective 6/1/91, only ACC and CWA payments made to non-institutionalized individuals are subject to prospective accounting. NOTE: ACC and CWA payments made to class members of the Dias case (effective 6/1/88) and Etsitty case (effective 1/1/89) are subject to the presumed maximum value rule and, therefore, subject to RMA (HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830810"SI 00830.810). D. REFERENCES Ч COMPUTATION RULES 1. Eligibility Computation Use the normal eligibility computation. (See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502005001" \l "c"SI 02005.001C.) 2. Budget Month (BM) Use the normal rules for BM selection. (See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502005001" \l "e"SI 02005.001E.) E. PROCEDURE Ч COUNTABLE INCOME (CI) FOR PAYMENT COMPUTATION Use the amount of income in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502005025%21opendocument" \l "c"SI 02005.025C. that is received in the computation month (CM). Do not use the amount of income in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502005025%21opendocument" \l "c"SI 02005.025C. that is received in the BM. Use normal computation rules for other kinds of income. NOTE: The income listed in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502005025%21opendocument" \l "c"SI 02005.025C. is identified by code УFФ in the SSI system. Other types of income are identified as УFФ but they are not subject to prospective accounting. If this would cause an incorrect payment, the FO must intervene (e.g., issue a one-time payment if additional money is due). F. EXAMPLE Ms. Bellows applies for SSI in 1/00. She has TANF income. She is later found eligible for SSI retroactive to January. Her last month of TANF income is 5/00. 1/00: аThe BM is January. The TANF income received in January is used to compute the SSI benefit. 2/00:аThe BM is January. The TANF income received in February is used to compute the SSI benefit. 3/00:аThe BM is January. The TANF income received in March is used to compute the SSI benefit. 4/00:аThe BM is February. The amount of TANF received in April is used to compute the SSI benefit. 5/00:аThe BM is March. The amount of TANF income received in May is used to compute the SSI benefit. 6/00:аThe BM is April. However, the amount of TANF income received in June ($0) is used to compute the SSI benefit. 7/00:аThe BM is May. The amount of TANF income received in July ($0) is used to compute the SSI benefit. RESULT: TANF income was received in January through May 2000. It affected SSI benefits for January through May 2000. NOTE: Any income other than the income noted in HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502005025%21opendocument" \l "c"SI 02005.025C. would be counted under normal RMA rules. Major Indian-Related SSI Resource Policies SI 01130.150 Interests of Individual Indians in Trust or Restricted Lands Citations: 20 CFR 416.1234 A. POLICY In determining the resources of an individual (and spouse, if any) who is of Indian descent from a federally recognized Indian tribe, any interests of the individual (or spouse) in trust or restricted lands are excluded from resources. B. PROCEDURE If an individual Indian alleges an interest in trust or restricted land: obtain for the file a copy of any document or documents that might identify it as such; and/or verify the allegation with the appropriate Indian agency. If verification is by phone, document the file with an RC. Prepare a determination on the basis of the evidence. C. REFERENCES Income derived from individual interests in trust or restricted lands, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830850"SI 00830.850  Other resource exclusions for members of Indian tribes, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830830"SI 00830.830  SI DEN01130.150 -- LAND HELD BY A MEMBER OF AN INDIAN TRIBE A. GENERAL Trust lands on Indian reservations listed below are excluded from countable resources. Nontrust lands located within the boundaries of the reservation are not covered by this exclusion provision. The exclusion from resources must be developed whenever the application or redetermination indicates the individual has an ownership in trust land. B. DEVELOPMENT Ownership of the trust land is usually a good indicator that the owner has income from the leasing of the land, mineral rights, timber, or oil. Development of the lease income is required by POMS SI 00840.260. Verification of the lease income coupled with the individual's allegation that the income is derived from trust land located on the reservations listed below will satisfy the trust land exclusion requirements. Note that income from trust land is not always paid through IIM accounts. Direct lease payments are sometimes arranged, particularly on large parcels of land. In that case verification of trust land status may be verified through the leasee or the Census and Realty Board. The latter source can also be used to verify ownership if there is no lease income. This occasionally occurs when a lease agreement is cancelled or has expired and a new agreement has not yet been negotiated. C. EXCLUSION OF TRUST LAND Trust lands or interests in trust lands owned by Indians on the following reservations may not be conveyed by sale, gift, or exchange without the approval of the Secretary of the Interior or his/her duly appointed representative. This exclusion includes real property improvements to the trust land. Reservation/TribeServicing OfficeMontanaаBlackfeetGreat FallsCrowBillingsFlatheadMissoulaFort BelknapGreat FallsFort PeckGreat FallsNorthern CheyenneMiles CityRock Boy'sGreat FallsNorth DakotaаFort BertholdMinotFort Totten (Devils Lake)Devils LakeStanding Rock (part in South Dakota)BismarckTurtle MountainMinotSouth DakotaаCheyenne RiverAberdeenCrow CreekHuronLower BruleHuronPine RidgeRapid CityRosebudHuronSisseton (or Lake Traverse)WatertownYanktonHuronWyomingаWind RiverCasper SI 01130.455 Grants, Scholarships, Fellowships, and Gifts Citations: Soc. Sec. Act as amended, Section 1613(a)(14); P.L. 108-203, з 435 A. INTRODUCTION Section 435 of The Social Security Protection Act of 2004, Public Law 108-203, provides a 9-month resource exclusion for grants, scholarships, fellowships, and gifts used to pay for tuition, fees, and other necessary educational expenses at any educational institution, including vocational and technical education. B. DEFINITIONS 1. Grants, Scholarships, and Fellowships Grants, scholarships, and fellowships are amounts paid by private nonprofit agencies, the U.S. Government, instrumentalities, or agencies of the U.S., State and local governments, foreign governments, and private concerns to enable qualified individuals to further their education and training by scholastic or research work, etc. 2. Gifts A gift is something a person receives which is not repayment for goods or services the person provided and is not given because of a legal obligation on the giver's part. To be a gift, something must be given irrevocably (i.e., the donor relinquishes all control). УDonationsФ and УcontributionsФ may meet the definition of a gift. See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830520"SI 00830.520. 3. Tuition, Fees, and Other Necessary Educational Expenses Educational expenses include laboratory fees, student activity fees, transportation, stationery supplies, books, technology fees, and impairment-related expenses necessary to attend school or perform schoolwork (e.g., special transportation to and from classes, special prosthetic devices necessary to operate school machines or equipment, etc.). C. POLICY Ц Assistance Under Title IV of the Higher Education Act of 1965 (HEA) or Bureau of Indian Affairs (BIA) 1. Title IV of HEA or BIA Involvement All student financial assistance received under HEA, or under BIA student assistance programs, is excluded from income and resources, regardless of use. The resource exclusion for this educational assistance does not have a time limit, i.e. regardless of how long the assistance is held, it is excluded from resources. Examples of HEA Title IV Programs: Pell grants State Student Incentives Academic Achievement Incentive Scholarships Byrd Scholars Federal Supplemental Educational Opportunities Grants (FSEOG) Federal Educational Loans (Federal PLUS Loans, Perkins Loans, Stafford Loans, Ford Loans, etc.) Upward Bound Gear Up (Gaining Early Awareness and Readiness for Undergraduate Programs) LEAP (Leveraging Educational Assistance Partnership) SLEAP (Special Leveraging Educational Assistance Partnership) Work-Study Programs. NOTE: State educational assistance programs, including work-study, funded by LEAP or SLEAP are programs under Title IV of HEA. 2. Interest and Dividends Earned on Title IV of HEA or BIA Educational Assistance For benefits payable on or after July 1, 2004, interest and dividends earned on unspent educational assistance under Title IV of HEA or under BIA are excluded from income. For benefits payable prior to July 1, 2004, interest and dividends earned on unspent educational assistance under Title IV of HEA or BIA, are counted as income. See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830500"SI 00830.500. SI 01130.683 Japanese-American and Aleutian Restitution Payments Citations: 50 U.S.C. App. 1989 b-4, b-7, c-1 and c-5; 20 CFR 416.1236(a)(15) A. POLICY Restitution payments made by the U.S. Government to individual Japanese-Americans or the spouse or parent of an individual of Japanese ancestry (or, if deceased, to their survivors) and Aleuts who were interned or relocated during World War II are excluded from resources. Restitution payments from the Canadian government to individual Japanese-Canadians who were interned or relocated during World War II are excluded from resources. Prior to July 1, 2004, interest earned on unspent Japanese-American, Aleutian, and Japanese-Canadian restitution payments is not excluded from income and resources by this provision. For SSI benefits payable on or after July 1, 2004, interest earned on unspent Japanese- American, Aleutian, and Japanese-Canadian restitution payment is excluded from income. (See HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830500" \l "c"SI 00830.500C.) B. PROCEDURE 1. General Use documents in the individual's possession to verify the nature of these payments. Accept the individual's signed allegation of the amount and date of receipt if this is not evident from the documents. 2. Restitution Payments From the U.S. Government If the individual alleges receiving restitution payments from the U.S. Government but has no documents which verify this, obtain verification from the Office of Redress Administration at the following address: Office of Redress Administration U.S. Department of Justice P.O. Box 66260 Washington, D.C. 20035-6260 Provide the individual's name, address, date of birth, and SSN in the request accompanied by a signed SSA-8510. 3. Restitution Payments From the Canadian Government If the individual alleges receiving restitution payments from the Canadian government but has no documents which verify this, ask if the individual was imprisoned, relocated, deported, or deprived of other rights in Canada during the period December 1941 to March 1949 because of their Japanese ancestry. If the answer is Уyes,Ф exclude the payment from resources. C. REFERENCES Excluded funds commingled with other funds, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130700"SI 01130.700  Exclusion from income of Japanese-American and Aleutian Restitution Payments, HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830720"SI 00830.720  APPENDIX A: Social Security Rulings RULINGS (SSR) SSR 82-27a: SECTION 1612(a)(2)(F) (42 U.S.C. 1382a(a)(2)(F)) SUPPLEMENTAL SECURITY INCOME -- UNEARNED INCOME -- GRAZING FEES 20 CFR 416.1103(c), 416.1121(c), and 416.1234 SSR 82-27a R, a recipient of Supplemental Security Income (SSI) benefits as a member of an eligible couple, is of Indian descent and the beneficial owner of certain real property, on which neither she nor her husband resides, that is located within an Indian reservation. Although R cannot sell her interest in the property without the approval of the Bureau of Indian Affairs, she does receive grazing fees from ranchers who graze their cattle on her and. R contends that the grazing fees do not constitute countable income for SSI benefit purposes. Instead, she contends, that the grazing fees constitute the conversion of a resource from one form to another within the meaning of 20 CFR 416.1103(c) and as such, are excludable as a resource under 20 CFR 416.1234. Held, the grazing fees do not constitute a resource or the conversion of a resource within the meaning of 20 CFR 416.1103(c); instead, the fees constitute rental income, as defined in 20 CFR 416.1121(d), because they are paid for the use of real property. Consequently, the grazing fees constitute unearned income for SSI benefit purposes. The issue before the Appeals Council is whether the grazing fees received by the claimants constitute "income" or "resources," and whether such fees may be excluded from consideration in determining their eligibility for SSI benefits. R and her husband, an eligible couple, first became eligible for SSI benefits effective February 1974, based upon an application filed on February 22, 1974. Both claimants are presently entitled to benefits payable under title II of the Social Security Act (the Act). R is of Indian descent and the beneficial owner of certain real property located within an Indian reservation. She has complete ownership of one allotment of land and fractional interests in several other allotments, her interests ranging from approximately 2 to 11 percent. Neither R nor her husband resides on the property, but they permit ranchers to graze cattle on the land in return for grazing fees. R cannot sell any interest she holds in the property without the approval of the Bureau of Indian Affairs, as the property consists entirely of trust lands. Ordinarily, non-home real property is considered a "resource," within the meaning of з 416.1201 of Regulations No. 16, and as such, would be counted towards the resource limitation of $2,250 contained in section 1611(a)(2)(B) of the Act. However, inasmuch as R cannot dispose of her interest in the property without the consent of the Bureau of Indian Affairs, the property is excluded from consideration as a "resource," pursuant to з 416.1234 of Regulations No. 16. R contends that grazing fees received for use of the restricted land constitute the conversion of a resource within the meaning of з 416.1103(c) of Regulations No. 16. Because the resource converted to yield the fees is excluded under з 416.1234 of Regulations No. 16, R asserts that the fees are also an excludable resource. Section 416.1102 of Regulations No. 16 provides, in pertinent part, that -- "Income is anything you receive in cash or in kind that you can use to meet your needs for food, clothing, or shelter. . . ." Section 416.1103 of Regulations No. 16 provides, in pertinent part, that -- ". . . what you receive from the sale or exchange of your own property is not income; it remains a resource. . . (c) . . . Receipts from the sale, exchange, or replacement of a resource are not income but are resources that have changed their form. . . ." Section 416.1104 of Regulations No. 16 provides that "There are different types of income, earned and unearned." Earned income is defined in з 416.1110 of Regulations No. 16 as "what you receive as wages or as net earnings from self-employment. "Unearned income is defined in з 416.1120 as "all income that is not earned income." Section 416.1121 of Regulations No. 16 provides, in pertinent part, that "rents" constitute unearned income. Paragraph (d) of that section of the regulations defines "rents" as "payments you receive for the use of real or personal property such as land, housing, or machinery." Section 416.1201 of Regulations No. 16 provides, in pertinent part, that -- ". . . resources mean cash or other liquid assets or any real or personal property that an individual (or spouse, if any) owns and could convert to cash to be used for his support and maintenance. If the individual has the right, authority or power to liquidate the property, or his share of the property, it is considered a resource. If a property right cannot be liquidated, the property will not be considered a resource of the individual (or spouse). . . . Liquid resources are those asset that are in cash or are financial instruments which are convertible to cash. . . . Nonliquid resources include all other properties. The term includes both real and personal property. . . ." Section 416.1234 of Regulations No. 16 provides that -- "In determining the resources of an individual (and spouse, if any) who is of Indian descent from a federally recognized Indian tribe, there shall be excluded such restricted, allotted lands as such individual (and spouse, if any) may possess if such individual (and spouse, if any) cannot sell, transfer or otherwise dispose of such land without permission of other individuals, his tribe or an agency of the Federal Government." In considering this case, the Appeals Council is guided by the obvious intent of з 416.1103(c) of Regulations No. 16 that a resource not be counted differently simply by virtue of its having been changed to a different form, e.g., cash, where the total assets available to the claimant have remained the same. For example, the sale of a piece of equipment is a change of form (conversion), but does not result in increased assets. After the sale, the seller has cash instead of the resource. Here, however, because the land remains intact after grazing, the seller has both the cash and the land. Viewed in this light, the grazing fees cannot be considered a "sale or exchange" of a resource, and must be considered "unearned income." The Appeals Council believes that the grazing fees received by R represent rental income within the meaning of з 416.1121(d) of Regulations No. 16, as the fees are paid for the use of real property. APPENDIX B: Chronological Listing of Social Security Policies Related to American Indians and Alaska Natives SSA Policies Related to American Indians/Alaska Natives Policy was collected from HYPERLINK "http://www.ssa.gov"www.ssa.gov using the search terms: INDIAN; TRIBAL; RESERVATION; and BIA, and then arranged chronologically by area HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/chapterlist%21openview&restricttocategory=05"SI - Supplemental Security Income SI 00501.010: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500501010%21opendocument" \t "poms"Individual is a Child - SSI SI 00502.100: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502100%21opendocument" \t "poms"Basic SSI Alien Eligibility Requirements SI 00502.105: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502105%21opendocument" \t "poms"Exemption from Alien Provisions for Certain Noncitizen Indians SI 00502.110: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502110%21opendocument" \t "poms"General Alien Development SI 00502.115: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502115%21opendocument" \t "poms"Verification of Alien Eligibility with the Department of Homeland Security (DHS) SI 00502.116: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502116%21opendocument" \t "poms"%22Deemed Qualified Alien%22 Status Based On Battery Or Extreme Cruelty By A Family Member SI 00502.135: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502135%21opendocument" \t "poms"LAPR with 40 Qualifying Quarters of Earnings SI 00502.153: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502153%21opendocument" \t "poms"SSI Eligibility for Nonqualified Aliens Who Were Receiving SSI on 8/22/96 -- 1998 %22Grandfathering%22 Legislation SI 00502.160: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502160%21opendocument" \t "poms"Exhibit Notice - Nonqualified Alien Suspension Notice --Pay Version SI 00502.165: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502165%21opendocument" \t "poms"Exhibit Notice - Nonqualified Alien Suspension Notice -Non-Pay Version SI 00502.170: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502170%21opendocument" \t "poms"Exhibit Notice - Nonqualified Alien Suspension Notice - 1619(B) Version SI 00502.450: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502450%21opendocument" \t "poms"Form Letter for Eligible Individuals (1997 Legislation) SI 00502.460: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502460%21opendocument" \t "poms"Award Notice Language (1997 Legislation) SI 00502.470: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502470%21opendocument" \t "poms"Denial/Suspension Notice Language - Not Eligible Alien (1997 Legislation) SI 00502.485: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502485%21opendocument" \t "poms"Notice Language for N13 Suspensions When 7-Year Period of Eligibility Ends (1997 Legislation) SI 00502.487: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502487%21opendocument" \t "poms"Reinstatement Notice Language (1997 Legislation) SI 00502.650: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500502650%21opendocument" \t "poms"Form Letter for Eligible Individuals (1996 Legislation) SI 00510.005: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500510005%21opendocument" \t "poms"Types of Other Program Benefits SI 00520.001: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500520001%21opendocument" \t "poms"Residence in an Institution SI KC00520.800: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500520800KC%21opendocument" \t "poms"Facility Determinations for Kansas Institutions for Mental Disease (TN 1 - 06/2003) SI 00604.023: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500604023%21opendocument" \t "poms"Aliens Status- Question 8 SI 00605.010: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500605010%21opendocument" \t "poms"Completing Part I of the SSA-8001-BK -- Basic Eligibility SI 00815.050: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500815050%21opendocument" \t "poms"Medical and Social Services, Related Cash, and In-Kind Items SI 00830.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830000%21opendocument" \t "poms"Unearned Income - Table of Contents SI 00830.099: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830099%21opendocument" \t "poms"Guide to Unearned Income Exclusions SI CHI00830.113: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830113CHI%21opendocument" \t "poms"(MI) Michigan's Temporary Assistance For Needy Families (TN 397 - 11/2006) SI 00830.165: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830165%21opendocument" \t "poms"Assistance Programs With Governmental Involvement - General SI 00830.175: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830175%21opendocument" \t "poms"Assistance Based on Need (ABON) SI CHI00830.175: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830175CHI%21opendocument" \t "poms"Assistance Based on Need - General Assistance and General Relief - Not Paid to Refugees (RTN 392 -- 07/2006) SI 00830.403: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830403%21opendocument" \t "poms"Temporary Assistance For Needy Families (TANF) SI ATL00830.403: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830403ATL%21opendocument" \t "poms"Temporary Assistance For Needy Families (TANF) SI CHI00830.403: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830403CHI%21opendocument" \t "poms"Temporary Assistance for Needy Families (TN 359/4-2003) SI SEA00830.403: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830403SEA%21opendocument" \t "poms"A Description of the TANF Programs in the Four States in the Seattle Region SI 00830.405: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830405%21opendocument" \t "poms"Emergency Assistance SI 00830.410: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830410%21opendocument" \t "poms"Foster Care Payments SI 00830.450: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830450%21opendocument" \t "poms"Educational Assistance - General SI 00830.455: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830455%21opendocument" \t "poms"Grants, Scholarships, Fellowships, and Gifts SI 00830.530: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830530%21opendocument" \t "poms"Work-Related Unearned Income SI 00830.535: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830535%21opendocument" \t "poms"Workforce Investment Act (WIA) SI 00830.536: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830536%21opendocument" \t "poms"Job Corps SI 00830.537: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830537%21opendocument" \t "poms"AmeriCorps and National Civilian Community Corps (NCCC) Payments SI SEA00830.605: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830605SEA%21opendocument" \t "poms"Home Energy Assistance and Support and Maintenance Assistance (HEA/SMA) SI 00830.630: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830630%21opendocument" \t "poms"Federal Housing Assistance SI 00830.665: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830665%21opendocument" \t "poms"Individual Development Accounts (IDAs)--TANF Funded SI 00830.670: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830670%21opendocument" \t "poms"Individual Development Accounts (IDAs) -- Demonstration Project SI 00830.700: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830700%21opendocument" \t "poms"Home Produce for Personal Consumption SI 00830.800: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830800%21opendocument" \t "poms"Bureau of Indian Affairs General Assistance SI 00830.810: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830810%21opendocument" \t "poms"Bureau of Indian Affairs Adult Custodial Care and Child Welfare Assistance Payments SI 00830.820: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830820%21opendocument" \t "poms"Individual Indian Money Accounts SI 00830.830: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830830%21opendocument" \t "poms"Indian-Related Exclusions SI SEA00830.830: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830830SEA%21opendocument" \t "poms"Exclusion of Alaska Native Regional and Village Corporation Distributions SI 00830.850: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830850%21opendocument" \t "poms"Exclusion of Income from Individual Interests in Indian Trust or Restricted Lands SI 00830.855: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830855%21opendocument" \t "poms"Processing Inquiries from Potential Barney Class Members SI 00830.880: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500830880%21opendocument" \t "poms"Indian Fishing Rights Income SI 00835.130: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500835130%21opendocument" \t "poms"Public Assistance Households SI 00835.340: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500835340%21opendocument" \t "poms"Computation of In-Kind Support and Maintenance from Within a Household SI 00835.480: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500835480%21opendocument" \t "poms"Contributions Toward Household Operating Expenses SI 00835.706: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0500835706%21opendocument" \t "poms"In-Kind Support and Maintenance Provided Residents of Institutions SI 01110.210: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501110210%21opendocument" \t "poms"Excluded Resources SI 01120.010: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501120010%21opendocument" \t "poms"Factors That Make Property a Resource. SI 01130.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130000%21opendocument" \t "poms"Resources Exclusions - Table of Contents SI 01130.050: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130050%21opendocument" \t "poms"Guide to Resources Exclusions SI 01130.150: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130150%21opendocument" \t "poms"Interests of Individual Indians in Trust or Restricted Lands SI DEN01130.150: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130150DEN%21opendocument" \t "poms"-- LAND HELD BY A MEMBER OF AN INDIAN TRIBE SI 01130.455: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130455%21opendocument" \t "poms"Grants, Scholarships, Fellowships, and Gifts SI 01130.678: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130678%21opendocument" \t "poms"Individual Development Accounts (IDAs)--TANF Funded SI 01130.679: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501130679%21opendocument" \t "poms"Individual Development Accounts (IDAs) -- Demonstration Project SI CHI01140.110: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501140110CHI%21opendocument" \t "poms"Wisconsin Oral Life Estates SI 01140.200: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501140200%21opendocument" \t "poms"Checking and Savings Accounts SI 01210.500: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501210500%21opendocument" \t "poms"Special Blind Income Disregards - Applying Specific October 1972 State Plan Rules SI CHI01210.500: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501210500CHI%21opendocument" \t "poms"State Plan Blind Income Disregards SI DEN01220.300: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501220300DEN%21opendocument" \t "poms"State-By-State Tables Of Resource Limits And Exclusions SI 01310.145: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501310145%21opendocument" \t "poms"Deeming Concept - Parent SI 01320.105: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501320105%21opendocument" \t "poms"Deeming - Income Excluded by Federal Statute - Policy Principle SI 01320.115: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501320115%21opendocument" \t "poms"Deeming - Grants, Scholarships, Fellowships, or Gifts SI 01320.141: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501320141%21opendocument" \t "poms"Deeming - Public Income Maintenance Payments SI 01320.410: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501320410%21opendocument" \t "poms"Deeming of Income from an Ineligible Spouse -- AFDC/TANF Family Payment CAP Involved SI 01320.550: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501320550%21opendocument" \t "poms"Deeming - Change of Status - Parents/Children SI 01415.031: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415031%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs -- January 1999 Payment Levels SI 01415.032: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415032%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs -- 1/00 Payment Levels SI 01415.033: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415033%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs - 1/01 Payment Levels SI 01415.034: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415034%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs - January 2002 Payment Levels SI 01415.035: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415035%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs - 1/03 Payment Levels SI 01415.036: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415036%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs - 1/04 Payment Levels SI 01415.038: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415038%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs - 1/06 Payment Levels SI 01415.037: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415037%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs - 1/05 Payment Levels SI 01415.039: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415039%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs - 1/07 Payment Levels SI 01415.040: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415040%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs - 1/08 Payment Levels SI 01415.041: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415041%21opendocument" \t "poms"Federally Administered Optional Supplementary Payment Programs for 01/09 Payment Levels SI CHI01730.010: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501730010CHI%21opendocument" \t "poms"Wisconsin State Cash Supplement And Medicaid Eligibility (TN 393 - 09/2006) SI CHI01801.002: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0501801002CHI%21opendocument" \t "poms"Wisconsin Foodshare (RTN 406 -- 04/2007) SI NY02003.181: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502003181NY%21opendocument" \t "poms"State Assistance Agencies (New York State and County Codes) (RTS 417 - 06/2008) SI 02005.025: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502005025%21opendocument" \t "poms"Prospective Accounting for Certain Income Based on Need SI 02101.010: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502101010%21opendocument" \t "poms"Past-Due Benefits Payable - Individual Alive Under Age 18 with Representative Payee - Dedicated Account Required SI 02220.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502220000%21opendocument" \t "poms"Recovery Procedures for Supplemental Security Income Overpayments - Table of Contents SI DEN02220.045: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502220045DEN%21opendocument" \t "poms"Affidavit In Support Of Claims Against Estate Of Deceased Native American Indian SI 02305.017: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502305017%21opendocument" \t "poms"Release and Scheduling of RZ, LI, and Manual Deeming Case Workloads SI 02305.024: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502305024%21opendocument" \t "poms"LIs with Continuing Type %22F%22 Income SI 02310.048: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0502310048%21opendocument" \t "poms"IRS Alert Development - Full Development DI-Disability Insurance DI 39506.300: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0439506300%21opendocument" \t "poms"State Indirect Cost Agreements DI 52105.015: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0452105015%21opendocument" \t "poms"Payments Not Considered Workers' Compensation (WC) DI 52120.040: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0452120040%21opendocument" \t "poms"Connecticut Workers' Compensation (WC) RS-Retirement and Survivors Insurance RS 00204.020: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0300204020%21opendocument" \t "poms"Developing Lawful Presence of an Alien in the U.S. RS 00204.025: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0300204025%21opendocument" \t "poms"Evidence Requirements for Establishing U.S Lawful Presence RS 00210.005: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0300210005%21opendocument" \t "poms"Evidence Requirements for LSDP RS 01803.222: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0301803222%21opendocument" \t "poms"Exclusions From Farm Income RS 01803.420: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0301803420%21opendocument" \t "poms"Income Under Treaty Fishing Rights RS 01901.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0301901000%21opendocument" \t "poms"Coverage and Exceptions - Table of Contents RS 01901.340: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0301901340%21opendocument" \t "poms"Federal Civilian Employment RS 01901.700: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0301901700%21opendocument" \t "poms"Services Performed by Members of Indian Tribal Councils RS 01901.710: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0301901710%21opendocument" \t "poms"Services Performed by Indian Tribal Members in Fishing Rights-Related Activities RS 02101.115: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0302101115%21opendocument" \t "poms"Guides for Determining Existence of Employment Relationship RS 02640.020: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0302640020%21opendocument" \t "poms"Citizenship in Other Countries HI-Health Insurance HI 00620.040: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0600620040%21opendocument" \t "poms"Items and Services Furnished by a Federal Provider of Services or Federal Agency HI 00620.050: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0600620050%21opendocument" \t "poms"Items and Services which a Provider, Physician or Supplier is Obligated to Furnish at Public Expense Pursuant to an Authorization Issued by a Federal Agency HI 03030.020: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0603030020%21opendocument" \t "poms"Resource Exclusions HI 03035.030: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0603035030%21opendocument" \t "poms"Verification Process - Real Property VB- Special Veterans Benefits VB 00205.105: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1400205105%21opendocument" \t "poms"Determining What is Other Benefit Income VB 00205.165: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1400205165%21opendocument" \t "poms"Establishing Good Cause For Payment to a Beneficiary in the United States For More Than 1 Full Calendar Month HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/chapterlist%21openview&restricttocategory=02"GN - General GN 00301.288: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200301288%21opendocument" \t "poms"What Information is Needed on EVID and DROC in PE Situations to Identify the Type of Evidence Submitted GN 00302.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200302000%21opendocument" \t "poms"Proof of Age - Table of Contents GN 00302.054: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200302054%21opendocument" \t "poms"Public Record of Birth GN DEN00302.510: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200302510DEN%21opendocument" \t "poms"Indian Census Records in South Dakota GN 00302.338: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200302338%21opendocument" \t "poms"Evidence of Survivor Status - Information From West German Diplomatic Office GN DEN00302.510: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200302510DEN%21opendocument" \t "poms"Indian Census Records in South Dakota GN 00302.630: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200302630%21opendocument" \t "poms"Navajo Indian Tribal Census Rolls GN 00302.640: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200302640%21opendocument" \t "poms"Seneca Indian Tribal Census Rolls GN 00302.650: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200302650%21opendocument" \t "poms"National Archives Indian Records GN 00303.420: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200303420%21opendocument" \t "poms"Who is an Alien Lawfully Admitted for Permanent Residence (LAPR) GN 00303.440: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200303440%21opendocument" \t "poms"Determining LAPR Status GN 00305.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200305000%21opendocument" \t "poms"Proof of Marital Relationship - Table of Contents GN 00305.055: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200305055%21opendocument" \t "poms"Deemed Marriages GN 00305.080: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200305080%21opendocument" \t "poms"Navajo Tribal Common-Law Marriages GN 00305.090: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200305090%21opendocument" \t "poms"Indian Tribal or Custom Marriage GN 00306.545: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200306545%21opendocument" \t "poms"Montana Intestacy Laws GN 00307.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200307000%21opendocument" \t "poms"Foreign Evidence - Table of Contents GN 00307.769: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200307769%21opendocument" \t "poms"Tribal and Muslim Marriages in the Philippines GN 00307.770: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200307770%21opendocument" \t "poms"Termination of Marriage in the Philippines GN 00307.933: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200307933%21opendocument" \t "poms"Evidence From Yemen GN 00602.020: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0200602020%21opendocument" \t "poms"Using Title II Benefits to Support Other Family Members GN 02410.200: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0202410200%21opendocument" \t "poms"Garnishment GN 02603.090: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0202603090%21opendocument" \t "poms"Same or Separate Household GN 03300.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203300000%21opendocument" \t "poms"Disclosure/Confidentiality of Information - Table of Contents GN 03313.001: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203313001%21opendocument" \t "poms"Disclosure Without Consent to Federal Agencies and Officials GN 03313.030: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203313030%21opendocument" \t "poms"Disclosure to the Department of Housing and Urban Development (HUD) GN 03314.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314000%21opendocument" \t "poms"Disclosure to State and Local Agencies and Tribal Authorities - Table of Contents GN 03314.001: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314001%21opendocument" \t "poms"Disclosure Without Consent to State and Local Agencies and Native American Tribal Authorities GN 03314.002: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314002%21opendocument" \t "poms"Types of Information that May Be Requested By State and Local Agencies GN 03314.005: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314005%21opendocument" \t "poms"Disclosure Without Consent to State and Local Agencies to Administer Income-Maintenance and Health-Maintenance Programs Similar to SSA Programs GN 03314.010: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314010%21opendocument" \t "poms"Disclosure Without Consent to State and Local Agencies with Shared Responsibility for Administering an SSA Program GN 03314.015: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314015%21opendocument" \t "poms"Disclosure Without Consent to State and Local Agencies for Law Enforcement Purposes GN 03314.020: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314020%21opendocument" \t "poms"Disclosure Without Consent to State and Local Agencies When Disclosure is Required by Federal Law GN 03314.030: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314030%21opendocument" \t "poms"Disclosure Without Consent to State Audit Agencies GN 03314.035: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314035%21opendocument" \t "poms"Disclosure Without Consent to States' Attorneys GN 03314.040: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314040%21opendocument" \t "poms"Disclosure Without Consent to State and Local Child Support Enforcement (CSE) Agencies GN 03314.045: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314045%21opendocument" \t "poms"Disclosure Without Consent to State Legislators GN 03314.055: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314055%21opendocument" \t "poms"Disclosure Without Consent to Administer the Temporary Assistance for Needy Families (TANF) Program GN 03314.060: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314060%21opendocument" \t "poms"Disclosure Without Consent Concerning Communicable Diseases GN 03314.065: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314065%21opendocument" \t "poms"Disclosure Without Consent to State and Local Agencies Providing Services to Disabled Children GN 03314.070: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314070%21opendocument" \t "poms"Disclosure Without Consent to Administer Government Food Commodity Programs GN 03314.075: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314075%21opendocument" \t "poms"Disclosure Without Consent to Administer the Food Stamp Program GN 03314.080: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314080%21opendocument" \t "poms"Disclosure Without Consent for Interim Assistance Reimbursement (IAR) GN 03314.085: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314085%21opendocument" \t "poms"Disclosure Without Consent to State and Local Agencies to Administer Low Income Energy Assistance Programs (LIEAP) GN 03314.090: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314090%21opendocument" \t "poms"Disclosure Without Consent to Administer the Medicaid Program GN 03314.095: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314095%21opendocument" \t "poms"Disclosure Without Consent to Administer the Medicare Program GN 03314.100: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314100%21opendocument" \t "poms"Disclosure Without Consent Relating to Patients in State or Local Mental Institutions GN 03314.105: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314105%21opendocument" \t "poms"Disclosure Without Consent to Public Housing Authorities GN 03314.110: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314110%21opendocument" \t "poms"Disclosure Without Consent to Administer State Supplemental Security Income (SSI) and Special Veterans Benefits (SVB) Supplementation GN 03314.115: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314115%21opendocument" \t "poms"Disclosure Without Consent to State Social Security Administrators GN 03314.120: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314120%21opendocument" \t "poms"Disclosure Without Consent for Title XX Protective Social Services GN 03314.125: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314125%21opendocument" \t "poms"Disclosure Without Consent to Administer State Unemployment Insurance Compensation (UIC) GN 03314.130: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314130%21opendocument" \t "poms"Disclosure Without Consent to State or Local Agencies Providing Vocational Rehabilitation Services GN 03314.135: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314135%21opendocument" \t "poms"Disclosure Without Consent to Administer State Workers' Compensation (WC) GN 03314.140: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314140%21opendocument" \t "poms"Disclosure Without Consent to Administer State Pension Programs GN 03314.145: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314145%21opendocument" \t "poms"Disclosure Without Consent for Voter Registration Purposes to State and Territory Motor Vehicle Administration (MVA) Officials (or Agents or Contractors on Their Behalf) and State and Territory and Chief Election Officials GN 03314.150: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314150%21opendocument" \t "poms"Verification of SSNs Without Consent for State Motor Vehicle Administration (MVA) Officials When Issuing Drivers' Licenses and MVA Identification Cards GN 03314.155: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203314155%21opendocument" \t "poms"Automated Data Exchanges Between SSA and State Agencies GN 03316.001: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203316001%21opendocument" \t "poms"Disclosure Without Consent to Administer SSA Programs and Other Miscellaneous Disclosures GN 03365.035: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0203365035%21opendocument" \t "poms"Remittances (Fees) GN 05010.010: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0205010010%21opendocument" \t "poms"Beneficiaries Subject to the Withholding Tax RM-Records Maintenance RM 00202.165: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0100202165%21opendocument" \t "poms"Form SS-5 Item 16 Your Signature RM 00203.110: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0100203110%21opendocument" \t "poms"Evidence of Age for an SSN Card RM 00203.200: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0100203200%21opendocument" \t "poms"Evidence of Identity for an SSN Card RM 00203.310: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0100203310%21opendocument" \t "poms"Evidence of U.S. Citizenship for an SSN Card RM PHI00206.076: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0100206076PHI%21opendocument" \t "poms"Replacement Cards for Prisoners - Statewide MOUs in Philadelphia Region (TN 4 - 04/2008) RM 00209.004: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0100209004%21opendocument" \t "poms"Basic Format for Numident Query Responses SL- State and Local Coverage Handbook SL 60001.675: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1960001675%21opendocument" \t "poms"Intergovernmental Personnel Act of 1970 NL-Notices, Letters and Paragraphs NL 00804.270: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0900804270%21opendocument" \t "poms"Resource Worksheet for SSI Notices NL 01501.020: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0901501020%21opendocument" \t "poms"Abbreviations for Street And Payee Designations That Are Frequently Used NL 01501.025: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0901501025%21opendocument" \t "poms"Abbreviations for City and Postal Names Which do not Comply with the Allotted Positions in the Address Format NL 02001.015: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/0902001015%21opendocument" \t "poms"Field Office Notice Software (FONS) - Distributed Online Correspondence System (DOCS) Conversion Chart PR-Title II Regional Chief Counsel Precedents PR 01115.016: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501115016%21opendocument" \t "poms"Illinois PR 01115.029: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501115029%21opendocument" \t "poms"Montana PR 01115.034: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501115034%21opendocument" \t "poms"New Mexico PR 01115.037: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501115037%21opendocument" \t "poms"North Dakota PR 01115.046: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501115046%21opendocument" \t "poms"South Dakota PR 01120.046: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501120046%21opendocument" \t "poms"South Dakota PR 01115.053: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501115053%21opendocument" \t "poms"Washington PR 01115.055: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501115055%21opendocument" \t "poms"Wisconsin PR 01310.012: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501310012%21opendocument" \t "poms"Georgia PR 01310.026: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501310026%21opendocument" \t "poms"Minnesota PR 01310.029: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501310029%21opendocument" \t "poms"Montana PR 01320.029: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501320029%21opendocument" \t "poms"Montana PR 01320.034: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501320034%21opendocument" \t "poms"New Mexico PR 01410.026: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501410026%21opendocument" \t "poms"Minnesota PR 01505.004: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501505004%21opendocument" \t "poms"Arizona PR 01510.004: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501510004%21opendocument" \t "poms"Arizona PR 01510.029: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1501510029%21opendocument" \t "poms"Montana PR 02706.046: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1502706046%21opendocument" \t "poms"South Dakota PR 02712.025: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1502712025%21opendocument" \t "poms"Michigan PR 02720.019: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1502720019%21opendocument" \t "poms"Kansas PR 02720.040: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1502720040%21opendocument" \t "poms"Oklahoma PR 04505.049: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1504505049%21opendocument" \t "poms"Utah PR 05605.025: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505605025%21opendocument" \t "poms"Michigan PR 05605.042: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505605042%21opendocument" \t "poms"Pennsylvania PR 05610.025: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505610025%21opendocument" \t "poms"Michigan PR 05610.042: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505610042%21opendocument" \t "poms"Pennsylvania PR 05705.004: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505705004%21opendocument" \t "poms"Arizona PR 05900.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505900000%21opendocument" \t "poms"MARITAL RELATIONSHIP -- Indian Tribal or Custom Marriage - Table of Contents PR 05905.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505905000%21opendocument" \t "poms"All Opinions - Table of Contents PR 05905.004: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505905004%21opendocument" \t "poms"Arizona PR 05905.027: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505905027%21opendocument" \t "poms"Mississippi PR 05905.034: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505905034%21opendocument" \t "poms"New Mexico PR 05905.055: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1505905055%21opendocument" \t "poms"Wisconsin PR 07215.003: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1507215003%21opendocument" \t "poms"American Samoa PR 07240.011: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1507240011%21opendocument" \t "poms"Florida PR 07905.016: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1507905016%21opendocument" \t "poms"Illinois PR 07905.017: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1507905017%21opendocument" \t "poms"Indiana PR 07905.029: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1507905029%21opendocument" \t "poms"Montana PR 07905.056: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1507905056%21opendocument" \t "poms"Wyoming PR 08005.007: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1508005007%21opendocument" \t "poms"Colorado PS-Title XVI Regional Chief Counsel Precedents PS 01810.055: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601810055%21opendocument" \t "poms"Wisconsin PS 01315.037: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601315037%21opendocument" \t "poms"North Dakota PS 01335.037: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601335037%21opendocument" \t "poms"North Dakota PS 01400.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601400000%21opendocument" \t "poms"PROGRAM REQUIREMENTS -- Income - Table of Contents PS 01420.025: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601420025%21opendocument" \t "poms"Michigan PS 01420.041: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601420041%21opendocument" \t "poms"Oregon PS 01425.000: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601425000%21opendocument" \t "poms"Income and Indian Tribes - Table of Contents PS 01425.015: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601425015%21opendocument" \t "poms"Idaho PS 01425.055: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601425055%21opendocument" \t "poms"Wisconsin PS 01810.055: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601810055%21opendocument" \t "poms"Wisconsin PS 01810.056: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601810056%21opendocument" \t "poms"Wyoming PS 01820.026: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601820026%21opendocument" \t "poms"Minnesota PS 01825.012: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601825012%21opendocument" \t "poms"Georgia PS 01825.016: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601825016%21opendocument" \t "poms"Illinois PS 01825.017: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601825017%21opendocument" \t "poms"Indiana PS 01825.025: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601825025%21opendocument" \t "poms"Michigan PS 01825.026: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601825026%21opendocument" \t "poms"Minnesota PS 01825.039: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601825039%21opendocument" \t "poms"Ohio PS 01825.055: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1601825055%21opendocument" \t "poms"Wisconsin PS 08005.007: HYPERLINK "https://secure.ssa.gov/apps10/poms.nsf/lnx/1608005007%21opendocument" \t "poms"Colorado  Appendix C: List of IRS and CSD Publications for Tribes IRS Publication 4268 (rev. 11/08) Employment Tax Desk Guide for 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hj=Ihб}Ц?╢╖╗╖╛╖┐╖╠╖╙╖╪╖▄╖ЎЎQЎЎЎЎдkdI6$$IfЦ╓╓\ё уtШЯ╓0      Ў6Ў╓    ╓    ╓    ╓    3╓4╓aЎ-b╓ $Ifgd'{ ▄╖▌╖ы╖Є╖∙╖№╖ZQQQQ $Ifgd'{ дkd 7$$IfЦ╓╓\ё уtШЯ╓0      Ў6Ў╓    ╓    ╓    ╓    3╓4╓aЎ-b╓№╖¤╖ ╕╕╕╕ZQQQQ $Ifgd'{ дkd╔7$$IfЦ╓╓\ё уtШЯ╓0      Ў6Ў╓    ╓    ╓    ╓    3╓4╓aЎ-b╓╕╕\║w║Ж║Х║е║╖║ZUUIIII $$Ifa$gd'{ gdЯg┌дkdЙ8$$IfЦ╓╓\ё уtШЯ╓0      Ў6Ў╓    ╓    ╓    ╓    3╓4╓aЎ-b╓╖║╕║┬║╟║╠║╧║YPPPP $Ifgd'{ жkdI9$$IfЦ4╓╓\ё уtШЯ╓0      Ў6Ў╓    ╓    ╓    ╓    3╓4╓aЎ-b╓╧║╨║▌║ф║щ║ь║ZQQQH $Ifgd'{ $Ifgd'{ дkd:$$IfЦ╓╓\ё уtШЯ╓0      Ў6Ў╓    ╓    ╓    ╓    3╓4╓aЎ-b╓ь║э║√║╗╗ ╗ZQQQH $Ifgd'{ $Ifgd'{ дkd╥:$$IfЦ╓╓\ё уtШЯ╓0      Ў6Ў╓    ╓    ╓    ╓    3╓4╓aЎ-b╓ ╗ ╗╗!╗&╗*╗ZQQHH $Ifgd'{ $Ifgd'{ дkdТ;$$IfЦ╓╓\ё уtШЯ╓0      Ў6Ў╓    ╓    ╓    ╓    3╓4╓aЎ-b╓*╗+╗c╗м╗A╜М╜╙┐<└9┬ZUPKPKKKgdЯg┌gdЯg┌gdЯg┌дkdR<$$IfЦ╓╓\ё уtШЯ╓0      Ў6Ў╓    ╓    ╓    ╓    3╓4╓aЎ-b╓9┬И┬й─u┼Т┼└╞Ё╞Ї╟╚╢╚▄╚┘╔╩(╩X╩Х╩Т╦У╦Є╦¤╦╠0╠c╠s╠ь╬·їїЁїЁїыїууу███ї╓╓їїїїыїgdЯg┌ & F gdЯg┌ & F gdЯg┌gdЯg┌gdЯg┌gdЯg┌gdЯg┌Т╦У╦Я╦Є╦№╦╧╠╨╠════ 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