TN 2 (05-95)

Citations:

Regulation - 20 CFR 416.1103(j)

A. Policy

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

B. Reference

• List of items excluded from resources, SI 01110.210.

C. Examples

1. Receipt of a specially equipped van

Eddie Glyndon is a disabled child living in his parents' household and confined to a wheelchair. A local church accepts donations from the community and purchases a van specially equipped with a wheelchair lift to transport Eddie. The church gives the van to Eddie's parents. Since the van is their only vehicle and will become an excluded nonliquid resource in the month after the parents receive it (see SI 01130.200A.3.), the value of the van is not income to Eddie's parents for deeming purposes.

2. Receipt of shelter

Ethel Gibson, an SSI recipient, is given the home she lives in by her son. The value of this gift is income to Mrs. Gibson because the house provides her with shelter. The value of the gift is capped at the PMV according to the rules in SI 00835.300.

3. Receipt of a partially excluded resource

Stan Kowalski, an SSI recipient, receives a new car valued at $6,000 from his brother. Since a portion of the value of the car ($4,500) will become an excluded nonliquid resource in the next month, the value of the car is not income to Mr. Kowalski.

NOTE: This example reflects the automobile resource exclusion policy in effect through March 2005 (See SI 01130.200C for the automobile exclusion policy beginning April 2005).