TN 44 (10-91)

Citations:

Social Security Act as amended, Section 1612(b)(5);

20 CFR 416.1124(c)(1)

A. Policy

Any amount received from any public agency as a return or refund of taxes paid on real property or on food purchased is excluded from income.

B. Procedure

Accept an allegation that a refund of this nature has been received and exclude the income without further development unless you have reason to question the allegation (e.g., the program making the refund is unknown, the amount of the refund appears inordinate, etc.).

C. Reference

Income tax refunds, SI 00815.270.