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Part XIII, Subpart ii, Chapter 1, Section DPension-Based Income Calculations for Social Security Administration (SSA) Purposes

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Revised June 1, 2021

XIII.ii.1.D.1.aEffect of Dependents on a Beneficiary’s Entitlement to Old-Law Pension

Although the addition of a dependent does not increase the rate of Old-Law Pension a beneficiary receives, the existence or absence of dependents does affect the income limit the beneficiary must meet in order to remain entitled to this benefit. Reference: For more information on Old-Law Pension, see M21-1, Part IX, Subpart i, 1.3.

XIII.ii.1.D.1.bCalculating VA Income for SSA Purposes When the Benefit Is Old-Law Disability Pension

If the Supplemental Security Income (SSI) claimant the Social Security Administration (SSA) identifies in Part I of SSA Form L1103 is a Veteran and/or their dependent(s), and the Veteran was receiving Old-Law Disability Pension during the time period SSA specified in the same part of the form,

  • subtract from $78.75 any benefits the Department of Veterans Affairs (VA)
    • offset, deducted, or withheld each month for any of the reasons listed in M21-1, Part XIII, Subpart ii, 1.B.2.b, during the same time period, and/or
    • apportioned to the Veteran’s dependent(s) each month during the same time period, and
  • use the table below to determine the VA income for SSA purposes of the Veteran and/or their dependent(s).
If ...Then ...

the Veteran’s income for VA purposes (IVAP) in 1960 was $1,400.00 or less

  • the result of the calculation described above represents the Veteran’s VA income for SSA purposes, and
  • the VA income of any of the Veteran’s dependents who were not receiving an apportionment during the time period SSA specified is $0.00.

the Veteran’s IVAP in 1960 exceeded $1,400.00

  • the result of the calculation described above represents the VA income for SSA purposes of the Veteran’s dependents who were not receiving an apportionment during the time period SSA specified, and
  • the Veteran’s VA income for SSA purposes is $0.00.

Note: If the Veteran had multiple dependents who were not receiving an apportionment, divide the result of the calculation described above evenly among all of them. If the result does not divide evenly, add the extra pennies to the amount of benefits attributed to the

  • spouse (if a spouse exists), or
  • youngest child (if there is no spouse).

Note: If the SSI claimant SSA identifies in Part I of SSA Form L1103 is an apportionee, follow the instructions in M21-1, Part XIII, Subpart ii, 1.B.3.b, starting with Step 3.

2Calculating VA Income for SSA Purposes When the Benefit Is Section 306 Pension

This topic contains information on calculating VA income for SSA purposes when the benefit is Section 306 Pension, including

  • basis for Section 306 Pension rates
  • calculating VA income for SSA purposes when the benefit is Section 306 Disability Pension, and
  • example of a response to a request for VA income for SSA purposes when the benefit is Section 306 Disability Pension.

Revised June 1, 2021

XIII.ii.1.D.2.aBasis for Section 306 Pension Rates

The protected rate of Section 306 Pension to which a beneficiary is entitled is based on their IVAP in 1978, which is the year VA phased-out this benefit. Although the addition of a dependent does not increase the rate of Section 306 Pension to which a Veteran or surviving spouse is entitled, the existence or absence of dependents does affect the income limit a Veteran or surviving spouse must meet in order to remain entitled to this benefit. Note: VA may pay Section 306 Pension to

  • a Veteran for up to three dependents, or
  • a surviving spouse for any number of children.

Reference: For more information on Section 306 Pension, see M21-1, Part IX, Subpart i, 1.3.

XIII.ii.1.D.2.bCalculating VA Income for SSA Purposes When the Benefit Is Section 306 Disability Pension

Follow the steps in the table below to calculate VA income for SSA purposes when the benefit is Section 306 Disability Pension.

StepAction
1

During the time period SSA specified in Part I __ of SSA Form L1103 , would the Veteran have been entitled to Section 306 Pension if VA had not considered their unreimbursed medical expenses (UMEs)and/or applied the increased income limit for a Veteran in need of the aid and attendance (A&A) of another person?

  • If the Veteran would have been entitled, go to the next step.
  • If the Veteran would not have been entitled, go no further. The Veteran’s VA income for SSA purposes, as well as the VA income of their dependents who were not receiving an apportionment during the same time period, is $0.00.
2

When VA calculated the Veteran’s IVAP in 1978, did it include the income of their spouse and/or the deductible expenses of their spouse or child(ren)?

  • If yes , go to the next step.
    • If no , go to Step 5.

Reference: For more information on the deductible expenses referenced above, see M21-1, Part IX, Subpart iii, 1.C.3.

3

Recalculate the Veteran’s 1978 IVAP (only for the purpose of calculating VA income for SSA purposes) using only the income and deductible expenses attributed to the Veteran. Important: When recalculating the 1978 IVAP, do not consider any of the UMEs that VA allowed when it originally calculated the 1978 IVAP. Note: If it is impossible to determine whether certain income or deductible expenses were exclusively the Veteran’s, treat them as if they were.

4

Go to Step 6.

5

Recalculate the Veteran’s 1978 IVAP (only for the purpose of calculating VA income for SSA purposes) without considering any of the UMEs that VA allowed when it originally calculated the 1978 IVAP.

6

Did the Veteran have any dependents, including apportionees, on their award during the time period SSA specified?

  • If yes , go to Step 12.
  • If no , go to the next step.
7

Has VA determined the Veteran requires A&A?

  • If yes , go to the next step.
  • If no , go to Step 9.
8

Using the rate table dated December 5, 1977, Veteran with no dependents, and the Veteran’s recalculated IVAP, determine whether the Veteran would have been entitled to Section 306 Pension in 1978 if VA had not applied the increased income limit for a Veteran in need of A&A.

  • If the Veteran would have been entitled, go to the next step.
  • If the Veteran would not have been entitled, go no further. The Veteran’s VA income for SSA purposes is $0.00.
9

Using the rate table dated December 5, 1977, Veteran with no dependents, and the Veteran’s recalculated IVAP, determine the amount of Section 306 Pension to which the Veteran would have been entitled without regard to additional benefits payable for a Veteran who is

  • housebound, or
  • in need of A&A.
10

Round down the amount identified in Step 9 to the nearest full dollar.

11
  • Subtract from the outcome of the action described in Step 10 the amount of benefits VA offset, deducted, or withheld each month, during the time period SSA specified, for any of the reasons listed in M21-1, Part XIII, Subpart ii, 1.B.2.b. The difference represents the Veteran’s VA income for SSA purposes.
  • Go no further.
12

Has VA determined the Veteran requires A&A?

  • If yes , go to the next step.
  • If no , go to Step 15.
13

Recalculate the Veteran’s 1978 IVAP (only for the purpose of calculating VA income for SSA purposes) without considering any of the UMEs that VA allowed when it originally calculated the 1978 IVAP. Important:Include in this calculation

  • the income of the Veteran’s spouse (if counted) when VA originally calculated the 1978 IVAP, and
  • the deductible expenses (other than UMEs) of the Veteran’s spouse and/or child(ren) that VA allowed when it originally calculated the 1978 IVAP.
14

Using the rate table dated December 5, 1977, Veteran with dependents, determine whether the Veteran would have been entitled to Section 306 Pension in 1978 if VA had not applied the increased income limit for a Veteran in need of A&A. Base this determination on

  • the Veteran’s recalculated IVAP in Step 13 , and
  • the number of dependents, including apportionees, that were on the Veteran’s award in 1978.

After making the determination, follow the instructions in the table below.

If the Veteran ...Then ...

would have been entitled to benefits

go to the next step.

would not have been entitled to benefits

go no further. The Veteran’s VA income for SSA purposes, as well as the VA income of any of their dependents who were not receiving an apportionment during the time period SSA specified, is $0.00.

15

Is the Veteran’s recalculated IVAP in Step 3 $3,770.00 or less?

  • If yes , the VA income of the Veteran’s dependents that were not receiving an apportionment during the time period SSA specified is $0.00. Go to the next step if SSA identified the Veteran as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.
  • If no , the Veteran’s VA income for SSA purposes is $0.00. Go to Step 19 if SSA identified any of the Veteran’s dependents as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

16

Using the rate table dated December 5, 1977, Veteran with no dependents, and the Veteran’s recalculated IVAP in Step 3 , determine the amount of Section 306 Pension to which the Veteran would have been entitled without regard to additional benefits payable for a Veteran who is

  • housebound, or
  • in need of A&A.

17

Round down the amount identified in Step 16 to the nearest full dollar.

18

  • Subtract from the outcome of the action described in Step 17 the amount of benefits VA offset, deducted, or withheld each month, during the time period SSA specified, for any of the reasons listed in M21-1, Part XIII, Subpart ii, 1.B.2.b. The difference represents the Veteran’s VA income for SSA purposes.
  • Go no further.

19

Recalculate the Veteran’s 1978 IVAP (only for the purpose of calculating VA income for SSA purposes) without considering any of the UMEs that VA allowed when it originally calculated the 1978 IVAP. Important:Include the following when recalculating the 1978 IVAP. If the Veteran had ... Then include in the calculation ...

a spouse on their award (including an apportionee-spouse) during the time period SSA specified

  • the deductible expenses (other than UMEs) of the Veteran’s spouse that VA allowed when it originally calculated the 1978 IVAP, and
  • the income of the Veteran’s spouse (if counted) when VA originally calculated the 1978 IVAP.

a child on their award (including an apportionee-child) during the time period SSA specified

the deductible expenses (other than UMEs) that VA allowed for that same child when it originally calculated the 1978 IVAP.

20

Using the rate table dated December 5, 1977, Veteran with dependents, determine the amount of Section 306 Pension to which the Veteran would have been entitled based on

  • the recalculated IVAP from Step 19 , and
    • the number of dependents, including apportionees, that were on the Veteran’s award during the time period SSA specified.

Important:Exclude from the monthly rate any additional benefits payable to the Veteran in 1978 because they

  • were housebound, or
  • required aid and attendance.

21

Using the rate table dated December 5, 1977, Veteran with no dependents, and the Veteran’s recalculated IVAP in Step 3 , determine the amount of Section 306 Pension to which the Veteran would have been entitled without regard to additional benefits payable for a Veteran who is

  • housebound, or
  • in need of A&A.

22

Subtract the amount identified in Step 21 from the amount identified in Step 20.

23

Subtract from the result of the calculation described in Step 22

  • the amount of benefits VA offset, deducted, or withheld each month, during the time period SSA specified, for any of the reasons listed in M21-1, Part XIII, Subpart ii, 1.B.2.b, and
  • the amount of benefits VA apportioned to a dependent or dependents during the same time period.

24

Divide the result of the calculation described in Step 23 by the number of the Veteran’s dependents who were not receiving an apportionment during the time period SSA specified. The quotient represents each dependent’s VA income for SSA purposes. Note: If the result does not divide evenly, add the extra pennies to the amount of benefits attributed to the

  • spouse (if a spouse exists), or
  • youngest child (if there is no spouse).

Note: If the SSI claimant SSA identifies in Part I of SSA Form L1103 is an apportionee, follow the instructions in M21-1, Part XIII, Subpart ii, 1.B.3.b, starting with Step 3.

XIII.ii.1.D.2.cExample: Response to a Request for VA Income for SSA Purposes When the Benefit Is Section 306 Disability Pension

Scenario:

  • A Veteran is receiving Section 306 Disability Pension.

  • From the time the Veteran first established entitlement, VA has paid him additional benefits

    • for a spouse and a child who is incapable of self-support, and
    • because he is housebound.

  • The Veteran’s IVAP in 1978 was $2,500.00. This included

    • the Veteran’s annual income of $3,000.00
    • the spouse’s annual income of $500.00, and
    • UMEs that had the effect of reducing the Veteran’s IVAP by $1,000.00.

  • During the time period SSA specified in Part I __ of SSA Form L1103 , VA was

    • apportioning $50.00 each month to the Veteran’s spouse, and
    • withholding $20.00 each month from the Veteran’s award for one of the reasons specified in M21-1, Part XIII, Subpart ii, 1.B.2.c.

  • UMEs were not a consideration during the time period SSA specified.

  • SSA identified the Veteran and his spouse and child as SSI claimants in Part I of SSA Form L1103.

Actions:

  • Enter in Part II, Section C, of SSA Form L1103 the amount of $15.00.
  • Enter in Part II, Section D, of the form
    • the name of the Veteran’s spouse and the amount of $50.00 , and
    • the name of the Veteran’s child and the amount of $0.00.
  • Complete the fields in Part II, Section G, of the same form.

3Calculating VA Income for SSA Purposes When the Benefit Is Current-Law Pension

This topic contains instructions for calculating VA income for SSA purposes when the benefit is current-law pension, including

  • calculating VA income for SSA purposes when the benefit is pension to a Veteran with
    • no dependents, and
    • at least one dependent
  • example of a response to a request for VA income for SSA purposes when the benefit is pension to a Veteran with multiple dependents
  • calculating VA income for SSA purposes when the benefit is pension to two Veterans that are married to one another and have
    • no children, and
    • at least one child, and
  • example of a response to a request for VA income for SSA purposes when the benefit is pension to two Veterans that are married to one another and have children.

Revised January 18, 2023

XIII.ii.1.D.3.aCalculating VA Income for SSA Purposes When the Benefit Is Pension to a Veteran With No Dependents

Follow the steps in the table below to calculate VA income for SSA purposes when the benefit is pension to a Veteran with no dependents.

StepAction
1

Determine the monthly amount of pension VA actually paid out to the Veteran during the time period SSA specified in Part I of SSA Form L1103.

2

Add to the amount identified in Step 1 any benefits VA offset, withheld, or deducted each month during the same time period for reasons other than those listed in M21-1, Part XIII, Subpart ii, 1.B.2.b.

3

Does VA consider the Veteran housebound or in need of the A&A of another person?

  • If yes , go to Step 8.
  • If no , go to the next step.
4

Did UMEs have any impact on the Veteran’s rate of payment during the time period SSA specified?

  • If yes , go to the next step.
  • If no , go no further. The outcome of the action described in Step 2 represents the Veteran’s VA income for SSA purposes.
5
  • Divide by 12 the difference between
    • the Veteran’s IVAP before VA took into account their UMEs, and
    • the Veteran’s IVAP after VA took into account their UMEs.
    • Drop any fraction of a cent from the result of the calculation.

Example: Dropping the fraction of a cent from $208.3333 results in the amount of $208.33.

6

Is the result of the calculation described in Step 5 greater than or equal to the outcome of the action described in Step 2?

  • If yes , go no further. The Veteran’s VA income for SSA purposes is $0.00.
  • If no , go to the next step.
7
  • Subtract the result of the calculation described in Step 5 from the outcome of the action described in Step 2. The difference represents the Veteran’s VA income for SSA purposes.
  • Go no further.
8

Use the pension rate table that covers the time period SSA specified to determine the maximum annual pension rate (MAPR) for a Veteran with no dependents who

  • is housebound (if VA has determined the Veteran is housebound), or
  • requires A&A (if VA has determined the Veteran requiresA&A).
9

Use the pension rate table that covers the time period SSA specified to determine the MAPR for a Veteran who is neither housebound nor requires A&A with no dependents.

10
  • Divide by 12 the difference between the MAPRs identified in Steps 8 and 9.
  • Drop any fraction of a cent from the result of the calculation.
11

Is the result of the calculation described in Step 10 greater than or equal to the outcome of the action described in Step 2?

  • If yes , go no further. The Veteran’s VA income for SSA purposes is $0.00.
  • If no , go to the next step.
12

Subtract the result of the calculation described in Step 10 from the outcome of the action described in Step 2.

13

Did UMEs have any impact on the Veteran’s rate of payment during the time period SSA specified?

  • If yes , go to the next step.
  • If no , go no further. The result of the calculation described in Step 12 represents the Veteran’s VA income for SSA purposes.
14
  • Divide by 12 the difference between
    • the Veteran’s IVAP before VA took into account their UMEs, and
    • the Veteran’s IVAP after VA took into account their UMEs.
  • Drop any fractions of a cent from the result of the calculation.
15

Is the result of the calculation described in Step 14 greater than or equal to the result of the calculation described in Step 12?

  • If yes , go no further. The Veteran’s VA income for SSA purposes is $0.00.
  • If no , go to the next step.
16

Subtract the result of the calculation described in Step 14 from the result of the calculation described in Step 12. The difference represents the Veteran’s VA income for SSA purposes.

XIII.ii.1.D.3.bCalculating VA Income for SSA Purposes When the Benefit Is Pension to a Veteran With at Least One Dependent

Follow the steps in the table below to calculate VA income for SSA purposes when the benefit is pension to a Veteran with at least one dependent. Important: If SSA lists a Veteran’s dependent as an SSI claimant in Part I of SSA Form L1103 , and VA apportioned benefits to that dependent during the time period SSA specified in the same part of the form, enter the amount of the apportionment in Part II, Section D, of the form rather than the dependent’s VA income for SSA purposes as calculated in the table below.

StepAction

1

Determine the monthly amount of pension VA actually paid out to the Veteran during the time period SSA specified. Important: Do not include the amount of pension VA apportioned to the Veteran’s dependent(s) during the same time period.

2

Add to the amount identified in Step 1 any benefits VA offset, withheld, or deducted each month during the same time period for reasons other than those listed in M21-1 Part XIII, Subpart ii, 1.B.2.b.

3

Use the pension rate table that covers the time period SSA specified to determine what the Veteran’s MAPR was during the same time period. Example: Using the rate table in effect on December 1, 2012, the MAPR for a Veteran who is housebound and has two dependents is $21,222.00. Important: If VA apportioned benefits to a dependent during this time period, do not consider the apportionee a dependent when determining the Veteran’s MAPR. Using the example above, the Veteran’s MAPR would be $19,093.00 if VA apportioned benefits to one of the dependents.

4

Use the pension rate table that covers the time period SSA specified to determine what the Veteran’s MAPR would have been during the same time period if they had had no dependents. Example: Using the rate table in effect on December 1, 2012, the MAPR for a Veteran who is housebound and has no dependents is $15,233.00.

5

Divide the difference between the MAPRs identified in Steps 3 and 4 by the MAPR identified in Step 3. Note: Limit the result of the calculation in this step to four decimal positions. If the number in the fifth decimal position is five or greater, round up the number in the fourth decimal position. Example: Using the examples provided in Steps 3 and 4, the result of the calculation in this step would be .2822.

6

Multiply the result of the calculation described in Step 5 by the outcome of the action described in Step 2. The product represents the share of the Veteran’s pension that is attributed to the Veteran’s dependent(s). Note: Drop any fractions of a cent from the product. Example: If the product is $499.0707, drop the number(s) beyond the second decimal position for a result of $499.07.

7

Subtract the result of the calculation described in Step 6 from the outcome of the action described in Step 2. This represents the amount of pension that is attributed to the Veteran after subtracting the amount of pension that is attributed to their dependent(s).

8

Did the Veteran have more than one dependent during the time period SSA specified?

  • If yes , go to the next step.
    • If no , go to Step 13. The result of the calculation described in Step 6 represents the dependent’s share of the Veteran’s benefits.

Important: If VA apportioned benefits to a dependent during the time period SSA specified, do not consider the apportionee a dependent for the purpose of this step.

9

Use the pension rate table that covers the time period SSA specified to determine what the Veteran’s MAPR would have been during the same time period if they had had only one dependent. Example: Using the rate table in effect on December 1, 2012, the MAPR for a Veteran who is housebound and has one dependent (a spouse or a child) is $19,093.00.

10

Divide the difference between the MAPRs identified in Steps 4 and 9 by the MAPR identified in Step 3. Example: Using the examples provided in Steps 3, 4, and 9, the result of the calculation in this step would be .1819.

11

  • Multiply the result of the calculation described in Step 10 by the outcome of the action described in Step 2.
    • Drop any fraction of a cent from the product of the calculation. The result represents the share of the Veteran’s pension that is attributed to the first dependent.

Important: If VA apportioned benefits to a dependent during the time period SSA specified, do not consider the apportionee a dependent for the purpose of this step. Notes:

  • The “first dependent” is
    • the Veteran’s spouse, or
    • the youngest child for whom the Veteran received additional benefits if there was no spouse.
  • The amount of benefits attributed to the first dependent is always more than the amount attributed to the other dependent(s).
  • If the youngest child is a twin or triplet, randomly select one of them as the youngest child.

12

Determine the amount of benefits attributed to each remaining dependent by

  • subtracting the result of the calculation described in Step 11 from the result of the calculation described in Step 6
    • dividing the difference equally among the remaining dependents, and
    • dropping any fraction of a cent from the result of the calculations.

Important: If VA apportioned benefits to a dependent during the time period SSA specified, do not consider the apportionee a dependent for the purpose of this step.

13

Did VA consider the Veteran housebound or in need of the A&A of another person during the time period SSA specified?

  • If yes , go to Step 21.
  • If no , go to the next step.

14

Did UMEs have any impact on the Veteran’s rate of payment during the time period SSA specified?

  • If yes , go to Step 16.
  • If no , the result of the calculation described in Step 7 represents the Veteran’s VA income for SSA purposes. Go to the next step if SSA identified any of the Veteran’s dependents as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

15

Go no further after following the instructions in the table below for determining each dependent’s VA income for SSA purposes. Important: If VA apportioned benefits to a dependent during the time period SSA specified, do not consider the apportionee a dependent for the purpose of this step. If the Veteran had … Then ...

only one dependent

the result of the calculation described in Step 6 represents the dependent’s VA income for SSA purposes.

multiple dependents

  • the result of the calculation described in Step 11 represents the first dependent’s VA income for SSA purposes, and
  • the result of the calculation described in Step 12 represents each remaining dependent’s VA income for SSA purposes.

16

  • Divide by 12 the difference between
    • the Veteran’s IVAP before VA took into account their UMEs, and
    • the Veteran’s IVAP after VA took into account their UMEs.
  • Drop any fraction of a cent from the result of the calculation.

17

Is the result of the calculations described in Step 16 greater than or equal to the result of the calculation described in Step 7?

  • If no , go to the next step.
  • If yes , the Veteran’s VA income for SSA purposes is $0.00. Go to Step 19 if SSA identified any of the Veteran’s dependents as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

18

  • Subtract the result of the calculation described in Step 16 from the result of the calculation described in Step 7. The difference represents the Veteran’s VA income for SSA purposes.
  • Return to Step 15 if SSA identified any of the Veteran’s dependents as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

19

  • Determine the difference between the results of the calculations described in Steps 7 and 16.
  • Divide the difference by the number of dependents that were not receiving an apportionment during the time period SSA specified.
  • Drop any fraction of a cent from the result of the calculations.

20

Go no further after following the instructions in the table below for determining each dependent’s VA income for SSA purposes. Important: If VA apportioned benefits to a dependent during the time period SSA specified, do not consider the apportionee a dependent for the purpose of this step. If the Veteran had … Then ...

only one dependent

subtract the result of the calculations described in Step 19 from the result of the calculation described in Step 6. The difference represents the dependent’s VA income for SSA purposes.

multiple dependents

  • subtract the result of the calculations described in Step 19 from the result of the calculation described in Step 11. (The difference represents the first dependent’s VA income for SSA purposes.), and
  • subtract the result of the calculations described in Step 19 from the result of the calculations described in Step 12. (The difference represents each remaining dependent’s VA income for SSA purposes.)

21

Use the pension rate table that covers the time period SSA specified to determine what the Veteran’s MAPR would have been during the same time period if they were neither housebound nor in need of A&A. Example: Using the rate table in effect on December 1, 2012, the MAPR for a Veteran with two dependents who is neither housebound nor in need of A&A is $18,453.00. Important: If VA apportioned benefits to a dependent during the time period SSA specified, do not consider the apportionee a dependent for the purpose of this step.

22

  • Divide by 12 the difference between the MAPRs identified in Steps 3 and 21.
    • Drop any fraction of a cent from the result of the calculation.

Example: Using the examples provided in Steps 3 and 21, the result of the calculations described in this step would be $230.75.

23

Is the result of the calculations described in Step 22 greater than or equal to the result of the calculation described in Step 7?

  • If no , go to Step 26.
  • If yes , the Veteran’s VA income for SSA purposes is $0.00. Go to the next step if SSA identified any of the Veteran’s dependents as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

24

  • Determine the difference between the results of the calculations described in Steps 7 and 22.
  • Divide the difference by the number of dependents that were not receiving an apportionment during the time period SSA specified.
  • Drop any fraction of a cent from the result of the calculations.

25

Go no further after following the instructions in the table below for determining each dependent’s VA income for SSA purposes. Important: If VA apportioned benefits to a dependent during the time period SSA specified, do not consider the apportionee a dependent for the purpose of this step. If the Veteran had … Then ...

only one dependent

subtract the result of the calculations described in Step 24 from the result of the calculation described in Step 6. The difference represents the dependent’s VA income for SSA purposes.

multiple dependents

  • subtract the result of the calculations described in Step 24 from the result of the calculation described in Step 11 (The difference represents the first dependent’s VA income for SSA purposes.), and
  • subtract the result of the calculations described in Step 24 from the result of the calculations described in Step 12. (The difference represents each remaining dependent’s VA income for SSA purposes.)

26

Did UMEs have any impact on the Veteran’s rate of payment during the time period SSA specified?

  • If yes , go to Step 28.
  • If no , go to the next step.

27

  • Subtract the result of the calculations described in Step 22 from the result of the calculation described in Step 7. The difference represents the Veteran’s VA income for SSA purposes.
  • Return to Step 15 if SSA identified any of the Veteran’s dependents as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

28

  • Divide by 12 the difference between
    • the Veteran’s IVAP before VA took into account their UMEs, and
    • the Veteran’s IVAP after VA took into account their UMEs.
  • Drop any fraction of a cent from the result of the calculation.

29

Subtract the result of the calculations described in Step 22 from the result of the calculation described in Step 7.

30

Is the result of the calculation described in Step 28 greater than or equal to the result of the calculation described in Step 29?

  • If no , go to Step 33.
  • If yes , the Veteran’s VA income for SSA purposes is $0.00. Go to the next step if SSA identified any of the Veteran’s dependents as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

31

  • Determine the difference between the results of the calculations described in Steps 28 and 29.
  • Divide the difference by the number of dependents that were not receiving an apportionment during the time period SSA specified.
  • Drop any fraction of a cent from the result of the calculations.

32

Go no further after following the instructions in the table below for determining each dependent’s VA income for SSA purposes. Important: If VA apportioned benefits to a dependent during the time period SSA specified, do not consider the apportionee a dependent for the purpose of this step. If the Veteran had … Then ...

only one dependent

subtract the result of the calculations described in Step 31 from the result of the calculation described in Step 6. The difference represents the dependent’s VA income for SSA purposes.

multiple dependents

  • subtract the result of the calculations described in Step 31 from the result of the calculation described in Step 11 (The difference represents the first dependent’s VA income for SSA purposes.), and
  • subtract the result of the calculations described in Step 31 from the result of the calculations described in Step 12. (The difference represents each remaining dependent’s VA income for SSA purposes.)

33

  • Subtract the result of the calculations described in Step 28 from the result of the calculation described in Step 29. The difference represents the Veteran’s VA income for SSA purposes.
  • Return to Step 15 if SSA identified any of the Veteran’s dependents as an SSI claimant in Part I of SSA Form L1103.

XIII.ii.1.D.3.cExample: Response to a Request for VA Income for SSA Purposes When the Benefit Is Pension to a Veteran With Multiple Dependents

Scenario:

  • VA is paying pension to a Veteran for herself, her spouse, and their three children, Patty, Carson, and Kaylee. Patty is the youngest child.
  • VA has determined the Veteran requires the A&A of another person.
  • VA apportions $125.00 to the Veteran’s spouse.
  • Because the Veteran has no income, she has not reported any UMEs to VA.
  • During the entire time period SSA specified in Part I of SSA Form L1103 , VA was withholding $50.00 from the Veteran’s monthly award for recoupment of an overpayment of pension. (The overpayment is considered a pension receivable, as described in M21-1, Part XIII, Subpart ii, 1.B.2.c.)
  • After the withholding and the apportionment were taken into account, VA paid out $2,411.00 to the Veteran each month during the time period SSA specified in Part I of SSA Form L1103.
  • SSA identified the Veteran and all of her dependents as SSI claimants in Part I of SSA Form L1103.
  • The time period SSA specified in Part I of SSA Form L1103 falls between January and October of 2013.

Actions:

  • Enter in Part II, Section C, of SSA Form L1103 the amount of $1076.20.
  • Enter in Part II, Section D, of the form
    • apportionee , the name of the Veteran’s spouse, and the amount of $125.00
      • _Patty _and the amount of $328.29
      • Carson and the amount of $181.25 , and
      • Kaylee and the amount of $181.25.
  • Complete the fields in Part II, Section G, of the same form.

XIII.ii.1.D.3.dCalculating VA Income for SSA Purposes When the Benefit Is Pension to Two Veterans That Are Married to One Another and Have No Children

Follow the steps in the table below to calculate VA income for SSA purposes when the benefit is pension to two Veterans that are married to one another and have no children.

StepAction
1

Determine the monthly amount of pension VA actually paid__out to both Veterans, whether in a single award or two separate awards, during the time period SSA specified in Part I of SSA Form L1103.

2

Add to the amount identified in Step 1 any benefits VA offset, withheld, or deducted each month during the same time period for reasons other than those listed in M21-1, Part XIII, Subpart ii, 1.B.2.b.

3

Did VA consider either of the Veterans housebound or in need of the A&A of another person during the time period SSA specified?

  • If yes , go to Step 8.
  • If no , go to the next step.
4

Did UMEs have any impact on the Veterans’ rate of payment during the time period SSA specified?

  • If yes , go to the next step.
    • If no , go no further. One half of the amount derived in Step 2 represents one Veteran’s VA income for SSA purposes, while the other half represents the other Veteran’s VA income for SSA purposes.

Note: Drop any fraction of a cent that exists after dividing the amount derived in Step 2 into equal halves. Example: Dropping the fraction of a cent from $208.3333 results in the amount of $208.33.

5
  • Divide by 12 the difference between
    • the Veterans’ IVAP before VA took into account their UMEs, and
    • the Veterans’ IVAP after VA took into account their UMEs.
  • Drop any fraction of a cent from the result of the calculation.
6

Is the result of the calculation described in Step 5 greater than or equal to the outcome of the action described in Step 2?

  • If yes , go no further. Both Veterans’ VA income for SSA purposes is $0.00.
  • If no , go to the next step.
7
  • Subtract the result of the calculation described in Step 5 from the outcome of the action described in Step 2.
  • Divide the difference into equal halves and drop any fraction of a cent from each half. One of the halves represents one Veteran’s VA income for SSA purposes, while the other half represents the other Veteran’s VA income for SSA purposes.
  • Go no further.
8

Use the pension rate table that covers the time period SSA specified to determine the MAPR for two Veterans that are married to one another when either or both

  • are housebound (if VA has determined either or both Veterans are housebound), or
    • require A&A (if VA has determined either or both Veterans require A&A).

Example: Using the rate table in effect on December 1, 2022, the MAPR for a Veteran and Veteran-spouse who are both housebound is $28,121.00.

9

Use the pension rate table that covers the time period SSA specified to determine what the Veterans’ MAPR would be if neither were housebound nor in need of A&A.

10
  • Divide by 12 the difference between the MAPRs identified in Steps 8 and 9.
  • Drop any fraction of a cent from the result of the calculation.
11

Is the result of the calculation described in Step 10 greater than or equal to the outcome of the action described in Step 2?

  • If yes , go no further. Both Veterans’ VA income for SSA purposes is $0.00.
  • If no , go to the next step.
12

Subtract the result of the calculation described in Step 10 from the outcome of the action described in Step 2.

13

Did UMEs have any impact on the Veterans’ rate of payment during the time period SSA specified?

  • If yes , go to Step 15.
  • If no , go to the next step.
14
  • Divide the result of the calculation described in Step 12 into equal halves.
  • Drop any fraction of a cent from each half. One of the halves represents one Veteran’s VA income for SSA purposes, while the other half represents the other Veteran’s VA income for SSA purposes.
  • Go no further.
15
  • Divide by 12 the difference between
    • the Veterans' IVAP before VA took into account their UMEs, and
    • the Veterans' IVAP after VA took into account their UMEs.
  • Drop any fractions of a cent from the result of the calculation.
16

Is the result of the calculation described in Step 15 greater than or equal to the result of the calculation described in Step 12?

  • If yes , go no further. Both Veterans’ VA income for SSA purposes is $0.00.
  • If no , go to the next step.
17
  • Subtract the result of the calculation described in Step 15 from the result of the calculation described in Step 12.
  • Divide the difference into equal halves and drop any fraction of a cent from each half. One of the halves represents one Veteran’s VA income for SSA purposes, while the other half represents the other Veteran’s VA income for SSA purposes.

XIII.ii.1.D.3.eCalculating VA Income for SSA Purposes When the Benefit Is Pension to Two Veterans That Are Married to One Another and Have at Least One Child

Follow the steps in the table below to calculate VA income for SSA purposes when the benefit is pension to two Veterans that are married to one another and have at least one child. Important: If SSA lists any of the Veterans’ children as an SSI claimant in Part I of SSA Form L1103 , and VA apportioned benefits to that child during the time period SSA specified in the form, enter the amount of the apportionment in Part II, Section D, of the form rather than the child’s VA income for SSA purposes as calculated in the table below.

StepAction

1

Determine the monthly amount of pension VA actually paid out to both Veterans, whether in a single award or two separate awards, during the time period SSA specified in Part I of SSA Form L1103. Important: Do not include the amount of pension VA apportioned to a child or children during the same time period.

2

Add to the amount identified in Step 1 any benefits VA offset, withheld, or deducted each month during the same time period for reasons other than those listed in M21-1, Part XIII, Subpart ii, 1.B.2.b.

3

Use the pension rate table that covers the time period SSA specified to determine the Veterans’ MAPR during the same time period. Example: If a Veteran and their Veteran-spouse are both housebound, and they have two children, their MAPR is $33,608.00, according to the rate table in effect on December 1, 2022. Important: If VA apportioned benefits to a child during this time period, do not consider them a dependent when determining the Veterans’ MAPR. Using the example above, the Veterans’ MAPR would be $30,865.00 if VA apportioned benefits to one of their children.

4

Use the pension rate table that covers the time period SSA specified to determine what the MAPR would have been during the same time period for the Veteran and their Veteran-spouse only. Example: If a Veteran and their Veteran-spouse are both housebound, their MAPR is $21,860.00, according to the rate table in effect from December 1, 2022, to November 30, 2023.

5

Divide the difference between the MAPRs identified in Steps 3 and 4 by the MAPR identified in Step 3. Note: Limit the result of the calculation in this step to four decimal positions. If the number in the fifth decimal position is five or greater, round up the number in the fourth decimal position. Example: Using the examples provided in Steps 3 and 4, the result of the calculation in this step would be .0887.

6

Multiply the result of the calculation described in Step 5 by the outcome of the action described in Step 2. The product represents the share of the Veterans’ pension that is attributed to their child(ren). Note: Drop any fractions of a cent from the product. Example: If the product is $499.0707, drop the number(s) beyond the second decimal position for a result of $499.07.

7

Subtract the result of the calculation described in Step 6 from the outcome of the action described in Step 2. This represents the amount of pension that is attributed to the Veterans after subtracting the amount of pension that is attributed to their child(ren).

8

Did the Veterans have more than one child during the time period SSA specified?

  • If yes , go to the next step.
    • If no , go to Step 10. The result of the calculation described in Step 6 represents the child’s share of the Veterans’ benefits.

Important: If VA apportioned benefits to a child during the time period SSA specified, do not consider the child a dependent for the purpose of this step.

9

Determine the amount of benefits attributed to each child by

  • dividing the result of the calculation described in Step 6 by the number of the Veterans’ children that were not receiving an apportionment, and
  • dropping any fraction of a cent from the remainder.

10

Did VA consider either of the Veterans housebound or in need of the A&A of another person during the time period SSA specified?

  • If yes , go to Step 18.
  • If no , go to the next step.

11

Did UMEs have any impact on the Veterans’ rate of payment during the time period SSA specified?

  • If yes , go to Step 13.
    • If no , one half of the result of the calculation described in Step 7 represents one Veteran’s VA income for SSA purposes, while the other half represents the other Veteran’s VA income for SSA purposes. Go to the next step if SSA listed any of the Veteran’s children as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

Note: Drop any fraction of a cent that exists after dividing the result of the calculation described in Step 7 into equal halves.

12

Go no further after following the instructions in the table below for determining each child’s VA income for SSA purposes. Important: If VA apportioned benefits to a child during the time period SSA specified, do not consider the child a dependent for the purpose of this step. If the Veterans had … Then ...

only one child

the result of the calculation described in Step 6 represents the child’s VA income for SSA purposes.

multiple children

the result of the calculation described in Step 9 represents each child’s VA income for SSA purposes.

13

  • Divide by 12 the difference between
    • the Veterans’ IVAP before VA took into account their UMEs, and
    • the Veterans’ IVAP after VA took into account their UMEs.
  • Drop any fraction of a cent from the result of the calculation.

14

Is the result of the calculations described in Step 13 greater than or equal to the result of the calculation described in Step 7?

  • If no , go to the next step.
  • If yes , both Veterans' VA income for SSA purposes is $0.00. Go to Step 16 if SSA listed any of the Veterans’ children as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

15

  • Subtract the result of the calculation described in Step 13 from the result of the calculation described in Step 7.
  • Divide the difference into equal halves and drop any fraction of a cent from each half. One of the halves represents one Veteran’s VA income for SSA purposes, while the other half represents the other Veteran’s VA income for SSA purposes.
  • Return to Step 12 if SSA listed any of the Veterans’ children as an SSI claimant in Part __ I of SSA Form L1103. Otherwise, go no further.

16

  • Determine the difference between the results of the calculations described in Steps 7 and 13.
  • Divide the difference by the number of children that were not receiving an apportionment during the time period SSA specified.
  • Drop any fraction of a cent from the result of the calculations.

17

Go no further after following the instructions in the table below for determining each child’s VA income for SSA purposes. Important:_ _If VA apportioned benefits to a child during the time period SSA specified, do not consider the child a dependent for the purpose of this step. If the Veterans had … Then ...

only one child

subtract the result of the calculations described in Step 16 from the result of the calculations described in Step 6. The difference represents the child’s VA income for SSA purposes.

multiple children

subtract the result of the calculations described in Step 16 from the result of the calculation described in Step 9. (The difference represents each child’s VA income for SSA purposes.)

18

Use the pension rate table that covers the time period SSA specified to determine what the Veterans’ MAPR would have been during the same time period if neither were housebound nor in need of A&A. Example: Using the rate table in effect on December 1, 2022, the MAPR for a Veteran and Veteran-spouse with two children is $26,487.00. Important: If VA apportioned benefits to a child during the time period SSA specified, do not consider the child a dependent for the purpose of this step.

19

  • Divide by 12 the difference between the MAPRs identified in Steps 3 and 18.
    • Drop any fraction of a cent from the result of the calculation.

Example: Using the examples provided in Steps 3 and 18, the result of the calculations described in this step would be $461.33.

20

Is the result of the calculations described in Step 19 greater than or equal to the result of the calculation described in Step 7?

  • If no , go to Step 23.
  • If yes , both Veterans’ VA income for SSA purposes is $0.00. Go to the next step if SSA listed any of the Veterans’ children as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

21

  • Determine the difference between the results of the calculations described in Steps 7 and 19.
  • Divide the difference by the number of children that were not receiving an apportionment during the time period SSA specified.
  • Drop any fraction of a cent from the result of the calculations.

22

Go no further after following the instructions in the table below for determining each child’s VA income for SSA purposes. Important: If VA apportioned benefits to a child during the time period SSA specified, do not consider the child a dependent for the purpose of this step. If the Veterans had … Then ...

only one child

subtract the result of the calculations described in Step 21 from the result of the calculation described in Step 6. The difference represents the child’s VA income for SSA purposes.

multiple children

subtract the result of the calculations described in Step 21 from the result of the calculation described in Step 9. The difference represents each child’s VA income for SSA purposes.

23

Did UMEs have any impact on the Veterans’ rate of payment during the time period SSA specified?

  • If yes , go to Step 25.
  • If no , go to the next step.

24

  • Subtract the result of the calculations described in Step 19 from the result of the calculation described in Step 7.
  • Divide the difference into equal halves and drop any fraction of a cent from each half. One of the halves represents one Veteran’s VA income for SSA purposes, while the other half represents the other Veteran’s VA income for SSA purposes.
  • Return to Step 12 if SSA listed any of the Veterans’ children as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

25

  • Divide by 12 the difference between
    • the Veterans’ IVAP before VA took into account their UMEs, and
    • the Veterans’ IVAP after VA took into account their UMEs.
  • Drop any fraction of a cent from the result of the calculation.

26

Subtract the result of the calculations described in Step 19 from the result of the calculation described in Step 7.

27

Is the result of the calculation described in Step 25 greater than or equal to the result of the calculation described in Step 26?

  • If no , go to Step 30.
  • If yes , both Veterans’ VA income for SSA purposes is $0.00. Go to the next step if SSA listed any of the Veterans’ children as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.

28

  • Determine the difference between the results of the calculations described in Steps 25 and 26.
  • Divide the difference by the number of children that were not receiving an apportionment during the time period SSA specified.
  • Drop any fraction of a cent from the result of the calculations.

29

Go no further after following the instructions in the table below for determining each child’s VA income for SSA purposes. Important:_ _If VA apportioned benefits to a child during the time period SSA specified, do not consider the child a dependent for the purpose of this step. If the Veterans had … Then ...

only one child

subtract the result of the calculations described in Step 28 from the result of the calculation described in Step 6. The difference represents the child’s VA income for SSA purposes.

multiple children

subtract the result of the calculations described in Step 28 from the result of the calculation described in Step 9. The difference represents each child’s VA income for SSA purposes.

30

  • Subtract the result of the calculations described in Step 25 from the result of the calculation described in Step 26.
  • Divide the difference into equal halves and drop any fraction of a cent from each half. One of the halves represents one Veteran’s VA income for SSA purposes, while the other half represents the other Veteran’s VA income for SSA purposes.
  • Return to Step 12 if SSA listed any of the Veterans’ children as an SSI claimant in Part I of SSA Form L1103.

XIII.ii.1.D.3.fExample: Response to a Request for VA Income for SSA Purposes When the Benefit Is Pension to Two Veterans That Are Married to One Another and Have Children

Scenario:

  • VA is paying pension to a Veteran (Katy) for herself, her spouse (Charles), and their two children (Josh and Ross).
  • Charles is also a Veteran who is entitled to pension.
  • VA has determined
    • Katy requires the A&A of another person, and
    • Charles is housebound.
  • VA received a report of UMEs that had the effect of reducing the Veterans’ IVAP by $2500.00 during the time period SSA specified in Part I of SSA Form L1103. (This amount represents the difference in the Veterans’ IVAP before and after VA considered their UMEs.)
  • VA is not offsetting, deducting, or withholding any benefits.
  • VA pays separate awards to each Veteran. The combined amount of pension that both Veterans received each month during the time period SSA specified was $2,431.00.
  • SSA listed Katy, Charles, and their children as SSI claimants in Part I of SSA Form L1103.
  • The time period SSA specified falls between January and October of 2013.

Actions:

  • Enter in Part II, Section C, of SSA Form L1103
    • Katy and the amount of $485.89 on one line, and
    • Charles and the amount of $485.89 on a separate line.
  • Enter in Part II, Section D, of SSA Form L1103
  • Josh and the amount of $163.36 , and
  • Ross and the amount of $163.36.

End of Part XIII, Subpart ii, Chapter 1, Section D

This text is a rendering of Part XIII, Subpart ii, Chapter 1, Section D. The official version is the one that governs your claim.

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