• 317:35-5-41.9(5)
• 317:35-5-42(b)(6)
• FSSD Memo 10-14
• POMS SI 0083.880
• SI 830.850

Exempt Income

• Payments or items purchased from Indian payments that were distributed by or whose distribution by the Indian government was approved by the U.S. Secretary of the Interior Bureau of Indian Affairs (BIA).
  This includes:
  • Judgement funds
  • Funds held in trust
  • Interest or investment income on such funds
  • Income from mineral leases
  • Income from lands held in trust
  • Business investments by the American Indian government
• SSI exempts only the first $2000 from land held in trust or other trusts; DHS also follows this policy
• The entirety of distributions from Individual Indian Money (IIM) accounts (considered a converted resource)

Countable Income

• Any amount remaining from the distribution from an IIM the month after the month of the distribution (IIM distribution in January is exempt as income – anything left in February is a countable resource)
• Payments distributed by the American Indian government not approved or distributed by the BIA
• Interests from investments made with money after it was distributed by the BIA
• Income produced by purchases made with money after it was distributed by the BIA
• Earned income from exercising American Indian fishing rights under the Technical and Miscellaneous Revenue Act (TAMRA) of 1988 is treated as unearned income (from SSI policy)

If the countable income is received in each of the 12 months of the year, it can be annualized.

If it is received less than in each of the 12 months (received annually, quarterly, semi-annually), it is counted only in the month received. If the client is on SSI, adjust the SSI benefit on the case.

Refer to article ABD: Income  – Adjusting SSI for New or Increased Income