Do we count all your earned income when we figure your Supplemental Security Income (SSI) payment?

We do not count the first $65 of the earnings you receive in a month, plus ½ of the remaining earnings. This means that we count less than ½ of your earnings when we figure your SSI payment amount.

We apply this exclusion in addition to the $20 general income exclusion. We apply the $20 general income exclusion first to any unearned income that you may receive.

The following table shows 2 examples of how we apply the general income exclusion and the earned income exclusions.

How does the SEIE help you?

This provision allows a person who is under age 22 and regularly attending school to exclude earnings from income. For 2026, the excluded amount is $2,410 per month until the maximum annual exclusion of $9,730 is reached. These amounts are usually adjusted every year.

What is the definition of “regularly attending school?”

“Regularly attending school” means that you take one or more courses of study and attend classes:

• In a college or university for at least 8 hours a week.
• In grades 7-12 for at least 12 hours a week.
• In a training course to prepare for employment for at least 12 hours a week (15 hours a week if the course involves shop practice).
• For less time than indicated above for reasons beyond the student’s control, such as illness.

Does home schooling qualify?

If you are home taught, you may be considered “regularly attending school” if:

• You are instructed in grades 7-12 for at least 12 hours a week.
• The instruction is in accordance with a home school law of the state or other jurisdiction in which you reside.

If you are home taught because of a disability, you may be considered “regularly attending school” by:

• Studying a course or courses given by a school (grades 7-12), college, university, or government agency.
• Having a home visitor or tutor who directs the study.

How do we apply the income exclusion?

We apply the SEIE before the general income exclusion or the earned income exclusion.

June

July

Aug

Sep

Oct

Nov

Dec

Monthly Earnings

$2,350

$2,350

$2,350

$2,350

$870

$830

$830

Monthly SEIE exclusion

(lesser of $2,350 or remaining annual exclusion amount)

$2,350

$2,350

$2,350

$2,350

$60

$0

$0

Annual Student Earned Income Exclusion

$9,460

$9,460 -2,350
$7,110

$7,110 -2,350
$4,760

$4,760 -2,350
$2,410

$2,410    -2,350
$60

$-60

$0

$0

Monthly Countable Earned Income

(monthly earnings minus SEIE exclusion)

$0

$0

$0

$0

$810
($870 -
$60)

$830

$830

Earned Income

(countable earned income minus general and earned income exclusions divided by 2)

$0

$0

$0

$0

$362.50
($810-20-65=$725/2)

$372.50 ($830-20-65=$745/2)

$372.50 ($830-20-65=$745/2)

Monthly benefit amount

$967

$967

$967

$967

$604.50
($967-$362.50)

$594.50
($967-$372.50)

$594.50
($967-$372.50)

What is Section 1619(a)?

You can receive Supplemental Security Income (SSI) cash payments even when your earned income (gross wages and net earnings from self-employment) is at the substantial gainful activity (SGA) level. This provision eliminates the need for the trial work period or extended period of eligibility under SSI.

How do you qualify?

You must meet all the conditions listed below to qualify:

• You have been eligible for an SSI payment for at least 1 month before you begin working at the SGA level.
• You still have a disability.
• You meet all other eligibility rules, including the income and resource tests.

How does it work?

Your eligibility for SSI will continue for as long as you meet the basic eligibility requirements and the income and resource tests. We will continue to figure your SSI payment amount in the same way as before. If your state provides Medicaid to people on SSI, you will continue to be eligible for Medicaid.

Do you need to apply?

You do not need to file a special application. Just keep us up to date on your work activity.

NOTE: People who live in American Samoa, Guam, Puerto Rico, and the U.S. Virgin Islands cannot receive SSI.

How does it help you?

If you have been ineligible for Supplemental Security Income (SSI) payments due to your work, you may be able to restart your SSI cash payments again without a new application.

If you have been ineligible for SSI and/or Medicaid for any reason other than work or medical recovery, you may be able to restart your SSI cash payment and/or Medicaid coverage within 12 months without a new application. When your situation changes, contact us and ask about how you can restart your SSI payments and/or Medicaid.

How does it help you?

If you are working and eligible under section 1619, you may receive a Supplemental Security Income (SSI) cash benefit for up to 2 months while in a facility. This may be a Medicaid facility or a public medical or psychiatric facility.

What happens if you enter a Medicaid facility?

Usually, if you enter a Medicaid facility where Medicaid pays more than 50% of the cost of care, your SSI payment is limited to $30 per month, plus any state supplement. This excludes any countable income. However, if you enter a Medicaid facility while you are eligible under section 1619, we will figure your benefit using the full Federal Benefit Rate for up to 2 months.

What happens if you enter a public medical or psychiatric facility?

Usually, if you are in a public medical or psychiatric facility, you are not eligible to receive an SSI payment. However, if you enter a public medical or psychiatric facility while you are eligible under section 1619, your SSI cash benefits may continue for up to 2 months. For this provision to apply, the facility must enter an agreement with us that will allow you to keep all your SSI payment.

How does it help you?

After you return to work, your Medicaid coverage can continue. This is true even if your earnings (alone or in combination with your other income) become too high for an SSI payment.

How do you qualify?

To qualify, you must meet all the following qualifications:

• You were eligible for an SSI payment for at least 1 month.
• You would be eligible for SSI payments except for earnings.
• You still have a disability.
• You still meet all other eligibility rules, including the resources test.
• You need Medicaid to work.
• You have gross earned income that is insufficient to replace SSI, Medicaid, and any publicly funded attendant care. (See following “threshold amount” discussion.)

The “threshold amount” is the measure that we use to decide whether your earnings are high enough to replace your SSI and Medicaid benefits. Your threshold amount is based on:

• The amount of earnings that would cause your SSI payments to stop in your state.
• The average annual per capita Medicaid expenditure for your state.

If your gross earnings are higher than the threshold amount for your state, we will determine if you are eligible under an individualized threshold calculation. The individualized threshold calculation begins with the base amount from the appropriate state-by-state threshold chart and adds:

• The higher of your actual Medicaid expenditures or the average per capita Medicaid expenditures for your state;
• The higher of the State supplement rate for your actual living arrangement or the “living alone” rage used in the chart;
• Any impairment-related work expenses (IRWE) or blind work expenses (BWE) you may have;
• Amounts of income excluded under an approved Plan to Achieve Self-Support (PASS); and
• The value of publicly funded personal/attendant care which you receive.

Do all states use the same Medicaid eligibility rules?

Most states use our SSI eligibility rules to determine Medicaid eligibility. However, the following states use their own eligibility rules for Medicaid that are different from our SSI eligibility rules:

Individual Development Accounts (IDA)

If you are working and have limited income, you may be eligible for an IDA through the Temporary Assistance to Needy Families (TANF) program or an Assets for Independence Act (AFIA) grant. An IDA is a trust-like bank account that helps you save your earnings to go to school, buy a home, or start a business. When you make a deposit to the account, a participating non-profit organization matches your deposit. The typical match is $1 for each dollar that you deposit. The federal government adds an additional match, limited to $2,000 for an individual or $4,000 for a household over the life of the program (usually 5 years).

If you have an IDA through TANF or an AFIA grant, we do not count any earnings you deposit into your account, any matching deposits, or any interest earned as SSI income or resources. As a result, your SSI payments may increase.

Note: IDAs that are not federally funded are not exempt from SSI and will be counted under the income and resource rules of SSI.

We do not determine whether you are eligible to have an IDA. For more information about IDAs and to locate a program in your area, visit: acf.gov/ofa/faq/q-individual-development-accounts-idas

Achieving a Better Life Experience (ABLE) Account

An Achieving a Better Life Experience (ABLE) account is a tax-advantaged savings account for an individual with a disability. You can use an ABLE account to save funds for many disability-related expenses. Anyone, including the account owner, family, and friends can contribute to the ABLE account. The account owner of an ABLE account must meet one of the following:

• Be receiving SSI based on disability or blindness that began before age 46.
• Be in SSI suspense due solely to excess income or resources and otherwise be eligible for SSI based on disability or blindness that began before age 46.
• Be receiving disability insurance benefits, childhood disability benefits, or surviving spouse’s benefits, based on disability or blindness that occurred before age 46.
• Have a certification that disability or blindness occurred before age 46.
• Have conditions on Social Security's "List of Compassionate Allowances Conditions" which are deemed to meet the requirements for a disability certification if the condition was present and produced marked and severe functional limitations before the date on which the individual attained age 46.

The money that you have in your ABLE account (up to and including $100,000) does not count as a resource under SSI rules. You can use money in an ABLE account to pay for certain qualified disability expenses, such as those for education, housing, transportation, employment training, employment support, assistive technology, and related services.

To learn more about ABLE accounts, please visit the Internal Revenue Services' website at www.irs.gov/government-entities/federal-state-local-governments/able-accounts-tax-benefit-forpeople-with-disabilities.

Note: Social Security provides this section as a courtesy to help notify you of ABLE accounts. However, Social Security is not affiliated with and does not endorse any ABLE account provider or its services..

AmeriCorps

AmeriCorps is a national network of service programs that engage Americans to meet the nation’s needs in priority areas. These include disaster services, economic opportunities, education, environmental stewardship, healthy futures, and veterans and military families. We exclude the stipend that AmeriCorps members receive in the determination of SSI payments. For SSDI beneficiaries, the income exclusion only applies to the AmeriCorps VISTA program. For more information, go to the AmeriCorps website at www.americorps.gov.