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Updated Dec 09, 2021

In This Section

  
This section contains the following topics:
 
Topic
Topic Name
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3
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6
 

 

 1.  Calculating VA Income for SSA Purposes When the Benefit Is Old-Law Pension

Introduction

  
This topic contains information on calculating VA income for SSA purposes when the benefit is Old-Law Pension, including
 

Change Date

   June 1, 2021

XIII.ii.1.E.1.a.  Calculating VA Income for SSA Purposes When the Benefit Is Old-Law Survivors Pension to a Surviving Spouse

  
Follow the steps in the table below to calculate Department of Veterans Affairs (VA) income for Social Security Administration (SSA) purposes when the benefit is Old-Law Survivors Pension to a surviving spouse.
 
Step
Action
1
Did the surviving spouse’s income for VA purposes (IVAP) in 1960 exceed $1,400.00?
  • If no, go to Step 6.
  • If yes, the surviving spouse’s VA income for SSA purposes is $0.00.  Go to the next step if SSA identifies one or more of the deceased Veteran’s children as a Supplemental Security Income (SSI) claimant in Part I of SSA Form L1103. Otherwise, go no further.
2
Determine the monthly amount of pension VA actually paid out to the surviving spouse 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.
3
Subtract from the amount identified in Step 2 any additional benefits VA paid the surviving spouse each month during the same time period because he/she
  • requires the aid and attendance (A&A) of another person, or
  • is a patient in a nursing home.
4
Add to the result of the calculation described in Step 3 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.
5
  • Attribute the outcome of the action described in Step 4 to the children who were not receiving an apportionment during the time period SSA specified. This represents their VA income for SSA purposes.
  • Go no further.
Notes:  If the deceased Veteran had multiple children who were not receiving an apportionment during the time period SSA specified, divide the outcome of the action described in Step 4 evenly among all of them. If the amount does not divide evenly, add the extra pennies to the youngest child’s share of the benefits.
6
During the time period SSA specified in Part I of SSA Form L1103, did VA offset, deduct, or withhold benefits for any of the reasons listed in M21-1, Part XIII, Subpart ii, 1.B.2.b?
  • If yes, go to the next step.
  • If no, the surviving spouse’s VA income for SSA purposes is $50.40.  Go to Step 10 if SSA identifies one or more of the deceased Veteran’s children as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.
7
  • Subtract from $50.40 one half of the monthly offset, withholding, or deduction referenced in Step 6. The difference represents the surviving spouse’s VA income for SSA purposes.
  • Go to the next step if SSA identifies one or more of the deceased Veteran’s children as an SSI claimant in Part I of SSA Form L1103. Otherwise, go no further.
8
  • Refer to the column labeled PL 698-83 on page II-3 of the rate table for Old-Law Survivors Pension.
  • Determine the gross amount of benefits to which the surviving spouse was entitled based on the number of children on his/her award (including apportionees) during the time period SSA specified.
9
  • Subtract from the amount identified in Step 8
    • $50.40
    • any additional benefits VA paid the surviving spouse because he/she
      • requires the A&A of another person, or
      • is a patient in a nursing home.
    • any benefits VA apportioned to a child or children during the time period SSA specified, and
    • one half of the monthly offset, withholding, or deduction referenced in Step 6.
    • Go no further.  The remaining amount represents the VA income for SSA purposes of the deceased Veteran’s children who were not receiving an apportionment during the time period SSA specified.
Note:  If the deceased Veteran had multiple children who were not receiving an apportionment during the time period SSA specified, divide the result of the above calculation evenly among all of them.  If the amount does not divide evenly, add the extra pennies to the youngest child’s share of the benefits.
10
  • Refer to the column labeled PL 698-83 on page II-3 of the rate table for Old-Law Survivors Pension.
  • Determine the gross amount of benefits to which the surviving spouse was entitled based on the number of children on his/her award (including apportionees) during the time period SSA specified.
11
Subtract from the amount identified in Step 10
  • any benefits VA apportioned to a child or children during the time period SSA specified, and
  • any additional benefits VA paid the surviving spouse because he/she
    • requires the A&A of another person, or
    • is a patient in a nursing home.
12
Subtract $50.40 from the amount identified in Step 11. The difference represents the VA income for SSA purposes of the deceased Veteran’s children who were not receiving an apportionment during the time period SSA specified.
 
Note:  If the deceased Veteran had multiple children who were not receiving an apportionment during the time period SSA specified, divide the result of the above calculation evenly among all of them. If the amount does not divide evenly, add the extra pennies to the youngest child’s share of the benefits.
 
Notes:
  • 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.
  • The additional amount of Old-Law Survivors Pension VA pays to a surviving spouse because he/she is in a nursing home or requires A&A is $50.00.

XIII.ii.1.E.1.b.  Example: Response to a Request for VA Income for SSA Purposes When the Benefit Is Old-Law Survivors Pension to a Surviving Spouse

  
Scenario:
  • A surviving spouse is receiving Old-Law Pension.
  • From the time the surviving spouse first established entitlement, VA has paid her additional benefits because she
    • requires the A&A of another person, and
    • has one child who is incapable of self-support.
  • As of June 30, 1960, the surviving spouse’s IVAP was $1,000.00.
  • During the time period SSA specified in Part I of SSA Form L1103, VA was withholding $10.00 each month from the surviving spouse’s award for one of the reasons specified in M21-1, Part XIII, Subpart ii, 1.B.2.b.
  • SSA identified the surviving spouse and her child as SSI claimants in Part I of SSA Form L1103.
Actions:
  • Enter the amount of $45.40 in Part II, Section C, of SSA Form L1103.
  • Enter the child’s name and the amount of $7.60 in Part II, Section D, of the form.

XIII.ii.1.E.1.c.  Calculating VA Income for SSA Purposes When the Benefit Is Old-Law Survivors Pension to a Surviving Child or Children

  
Follow the steps in the table below if
  • VA pays Old-Law Survivors Pension to or for the child(ren) of a deceased Veteran
  • no surviving spouse is entitled to Old-Law Survivors Pension based on the Veteran’s service, and
  • SSA identifies a child of the deceased Veteran as an SSI claimant in Part I of SSA Form L1103.
Step
Action
1
Determine the amount of Old-Law Survivors Pension VA paid out to the child each month 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 withheld, deducted, or offset each month during the same time period for any reason other than those specified in M21-1, Part XIII, Subpart ii, 1.B.2.b.
3
Enter the following in Part II, Section D, of SSA Form L1103:
  • the child’s name, and
  • the outcome of the action described in Step 2.
 

 

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

Introduction

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

Change Date

   June 1, 2021

XIII.ii.1.E.2.a.  Calculating VA Income for SSA Purposes When the Benefit Is Section 306 Survivors Pension to a Surviving Spouse

  
Follow the steps in the table below to calculate VA income for SSA purposes when the benefit is Section 306 Survivors Pension to a surviving spouse.
 
Step
Action
1
During the time period SSA specified in Part I of SSA Form L1103, would the surviving spouse have been entitled to Section 306 Survivors Pension if VA had not considered his/her unreimbursed medical expenses (UMEs)?
  • If the surviving spouse would have been entitled, go to the next step.
  • If the surviving spouse would not have been entitled, go no further.  The surviving spouse’s VA income for SSA purposes, as well as the VA income of children that were not receiving an apportionment during the same time period, is $0.00.
2
When VA calculated the surviving spouse’s IVAP in 1978, did it include the deductible expenses of the deceased Veteran’s 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 surviving spouse’s 1978 IVAP (only for the purpose of calculating VA income for SSA purposes) using only the deductible expenses attributed to the surviving spouse.
 
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 deductible expenses were exclusively the surviving spouse’s, treat them as if they were.
4
Go to Step 6.
5
Recalculate the surviving spouse’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 surviving spouse have any children, including apportionees, on his/her award during the time period SSA specified?
  • If yes, go to Step 10.
  • If no, go to the next step.
7
Determine the amount of Section 306 Pension to which the surviving spouse would have been entitled in 1978 based on
  • the surviving spouse’s recalculated IVAP, and
  • the rate table dated December 5, 1977, for a surviving spouse with no children.
Important:  Exclude from the monthly rate any additional benefits payable to the surviving spouse because he/she required the A&A of another person.
8
Round down the amount identified in Step 7 to the nearest full dollar.
9
  • Subtract from the outcome of the action described in Step 8 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 surviving spouse’s VA income for SSA purposes.
  • Go no further.
10
Is the surviving spouse’s recalculated IVAP $3,770.00 or less?
  • If yes, the VA income of the deceased Veteran’s children who were not receiving an apportionment during the time period SSA specified is $0.00.  Go to the next step if SSA identified the surviving spouse as an SSI claimant in Part I of SSA Form L1103.  Otherwise, go no further.
  • If no, the surviving spouse’s VA income for SSA purposes is $0.00.  Go to Step 14 if SSA identified any of the deceased Veteran’s children as an SSI claimant in Part I of SSA Form L1103.  Otherwise, go no further.
11
Determine the amount of Section 306 Pension to which the surviving spouse would have been entitled in 1978 based on
  • the surviving spouse’s recalculated IVAP, and
  • the rate table dated December 5, 1977, for a surviving spouse with no children.
Important:  Exclude from the monthly rate any additional benefits payable to the surviving spouse because he/she required the A&A of another person.
12
Round down the amount identified in Step 11 to the nearest full dollar.
13
  • Subtract from the outcome of the action described in Step 12 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 surviving spouse’s VA income for SSA purposes.
  • Go no further.
14
Recalculate the surviving spouse’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 deductible expenses (other than UMEs) VA allowed when it originally calculated the 1978 IVAP that can be associated with a child(ren) on the surviving spouse’s award during the time period SSA specified (including apportionees).
15
Using the rate table dated December 5, 1977, for a surviving spouse with children, determine the amount of Section 306 Pension to which the surviving spouse would have been entitled based on
  • the recalculated IVAP from Step 14, and
  • the number of children (including apportionees) that were on the surviving spouse’s award during the time period SSA specified.
Important:  Exclude from the monthly rate any additional benefits payable to the surviving spouse in 1978 because he/she required the A&A of another person.
16
Determine the amount of Section 306 Pension to which the surviving spouse would have been entitled in 1978 based on
  • the surviving spouse’s recalculated IVAP in Step 3, and
  • the rate table dated December 5, 1977, for a surviving spouse with no children.
Important:  Exclude from the monthly rate any additional benefits payable to the surviving spouse because he/she required A&A.
17
Subtract the amount identified in Step 16 from the amount identified in Step 15.
18
Subtract from the result of the calculation 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, and
  • the amount of benefits VA apportioned to a child or children during the same time period.
19
Divide the result of the calculation described in Step 18 by the number of the deceased Veteran’s children that were not receiving an apportionment during the time period SSA specified.  The quotient represents each child’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 youngest child.
 
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.E.2.b.  Example: Response to a Request for VA Income for SSA Purposes When the Benefit Is Section 306 Survivors Pension to a Surviving Spouse

  
Scenario:
  • A surviving spouse is receiving Section 306 Survivors Pension.
  • When the surviving spouse first established entitlement, VA paid her additional benefits for three children.  Now she receives additional benefits for one child only.
  • The surviving spouse has never submitted UMEs or claimed other deductible expenses for herself or any of the children.
  • The surviving spouse’s IVAP in 1978 was $4,000.00 per year.
  • During the time period SSA specified in Part I of SSA Form L1103, VA was withholding $20.00 each month from the surviving spouse’s award for one of the reasons specified in M21-1, Part XIII, Subpart ii, 1.B.2.b.
  • SSA identified the surviving spouse and child as SSI claimants in Part I of SSA Form L1103.
Actions:
  • Enter the amount of $0.00 in Part II, Section C, of SSA Form L1103.
  • Enter the child’s name and the amount of $41.00 in Part II, Section D, of the form.

XIII.ii.1.E.2.c.  Calculating VA Income for SSA Purposes When the Benefit Is Section 306 Survivors Pension to a Surviving Child or Children

  
Follow the steps in the table below if
  • VA pays Section 306 Survivors Pension to the surviving child(ren) of a deceased Veteran
  • no surviving spouse is entitled to Section 306 Survivors Pension based on the Veteran’s service, and
  • SSA identifies a child of the deceased Veteran as an SSI claimant in Part I of SSA Form L1103.
Step
Action
1
During the time period SSA specified in Part I of SSA Form L1103, would the child have been entitled to Section 306 Survivors Pension if VA had not considered his/her UMEs?
  • If the child would have been entitled, go to the next step.
  • If the child would not have been entitled, go no further. The child’s VA income for SSA purposes is $0.00.
2
When VA calculated the child’s IVAP in 1978, did it allow UMEs that had the effect of lowering the child’s IVAP?
  • If yes, go to the next step.
  • If no, go to Step 4.
3
If VA had not allowed UMEs when calculating the child’s income in 1978, would the child have remained entitled to benefits?
  • If the child would have remained entitled, go to the next step.
  • If the child would not have remained entitled, go no further. The child’s VA income for SSA purposes is $0.00.
4
Determine the amount of Section 306 Survivors Pension VA paid out to the child each month during the time period SSA specified.
5
Add to the amount identified in Step 4 any benefits VA withheld, deducted, or offset each month during the same time period for any reason other than those specified in M21-1, Part XIII, Subpart ii, 1.B.2.b.
6
Enter the following in Part II, Section D, of SSA Form L1103:
  • the child’s name, and
  • the outcome of the action described in Step 5.
 

 

3.  Calculating VA Income for SSA Purposes for a Parent in Receipt of DIC or Death Compensation

Introduction

  
This topic contains information on

Change Date

   June 14, 2015

XIII.ii.1.E.3.a.  Calculating VA Income for SSA Purposes for a Parent in Receipt of DIC or Death Compensation

  
VA pays individual awards of Dependency and Indemnity Compensation (DIC) or death compensation to each of a deceased Veteran’s eligible parents, even if both parents are still alive and living at the same residence.
 
Follow the steps in the table below to calculate VA income for SSA purposes, when the benefit is DIC or death compensation to a parent.
 
Step
Action
1
Determine the amount of benefits VA actually paid out to the parent each month during the time period SSA specified on 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
Per the instructions in M21-1, Part XIII, Subpart ii, 1.B.4 and 5, subtract from the result of the calculation described in Step 2 any additional benefits VA paid the parent because he/she
  • requires the A&A of another person, and/or
  • submitted UMEs to reduce his/her IVAP.
 
Notes:
  • The additional amount of death compensation VA pays to a parent in need of A&A is $79.00.
  • UMEs are not a factor in determining the amount of death compensation VA pays to a parent.
  • If a parent in receipt of DIC or death compensation has a spouse who was not receiving DIC or death compensation during the time period SSA specified, and SSA requests benefit information about both the parent and his/her spouse,
    • follow the procedure in the table above to calculate the parent’s VA income for SSA purposes, and
    • report the spouse’s VA income for SSA purposes as $0.00.
  • If VA pays DIC or death compensation to a parent on an annual or semi-annual basis because the monthly amount of benefits payable is so small, report the parent’s VA income for SSA purposes as $0.00 unless the payment of benefits happens to fall within the time period SSA specified in Part I of SSA Form L1103.
References:  For more information on

XIII.ii.1.E.3.b.  Example: Response to a Request for VA Income for SSA Purposes When the Benefit Is DIC to a Parent

  
Scenario:
  • The sole surviving parent of a deceased Veteran has established entitlement to parent’s DIC.
  • SSA has requested the parent’s VA income for SSA purposes.
  • During the time period SSA specified in Part I of SSA Form L1103, VA paid out $731.00 each month to the parent.  Reflected in this amount were
    • a withholding of $100.00 each month to recover an overpayment of DIC (The overpayment is considered a compensation receivable, as described in M21-1, Part XIII, Subpart ii, 1.B.2.c.)
    • $160.00 in additional benefits because the parent submitted UMEs that had the effect of reducing her IVAP from $4,000.00 to $2,000.00, and
    • $326.00 in additional benefits because the parent requires A&A.
  • The time period SSA specified in Part I of SSA Form L1103 falls between January and October of 2013.
Actions:
  • Enter the amount of $345.00 in Part II, Section D, of SSA Form L1103.
  • Complete the fields in Part II, Section G, of the form.

 

4.  Calculating VA Income for SSA Purposes When the Benefit Is DIC or Death Compensation to a Surviving Spouse or Child(ren)

Introduction

  
This topic contains instructions for calculating VA income for SSA purposes when the benefit is DIC or death compensation to a surviving spouse or child(ren), including

Change Date

   June 14, 2015

XIII.ii.1.E.4.a.  Responding to a Request for VA Income for SSA Purposes When the Benefit Is DIC to a Surviving Spouse With a Child or Children Under Age 18

  
Follow the steps in the table below for responding to a request for VA income for SSA purposes when the benefit is DIC to a surviving spouse with a child or children under age 18.
 
Step
Action
1
Did SSA identify the surviving spouse as an SSI claimant?
  • If yes, go to the next step.
  • If no, go to Step 9.
2
Determine the amount of benefits VA actually paid out to the surviving spouse each month during the time period SSA specified in Part I of SSA Form L1103.
 
Important:
  • Include in this amount any additional benefits VA paid the surviving spouse each month under
  • Do not include benefits VA apportioned to a surviving child or children during this time period.
Reference:  For more information on the additional benefits payable under
3
Add to the amount identified in Step 2 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.
4
During the time period SSA specified, was there a child or children on the surviving spouse’s award?
  • If yes, go to the next step.
  • If no, go to Step 6.
5
For each surviving child to whom VA did not apportion benefits during the time period SSA specified, subtract from the surviving spouse’s monthly benefit the additional amount VA paid the surviving spouse for each child.
 
Important:  Do not subtract from the surviving spouse’s monthly benefit the additional amount VA paid under 38 U.S.C 1311(f).
6
Was the surviving spouse entitled to additional benefits because he/she is housebound or requires the aid and attendance of another person?
  • If no, go to the next step.
  • If yes, subtract from the surviving spouse’s monthly benefit the additional amount VA paid because the surviving spouse is housebound or requires A&A.
7
Enter in Part II, Section C, of SSA Form L1103 the surviving spouse’s
  • name, and
  • the amount of his/her monthly benefit that remains after making the adjustments described in the preceding steps of this table.
8
Did SSA list a surviving child or children as an SSI claimant in Part I of SSA Form L1103?
  • If yes, go to the next step.
  • If no, go no further.
9
Follow the instructions in the table below for each child SSA identified as an SSI claimant.
 
If …
Then enter in Part II, Section D, of SSA Form L1103 …
VA apportioned benefits to or for the child during the time period SSA specified
  • the child’s name, preceded by the title apportionee, and
  • the amount of benefits VA apportioned to or for the child each month during the same time period.
VA did not apportion benefits to or for the child during the time period SSA specified
  • the child’s name, and
  • the additional benefits VA paid the surviving spouse each month for the child during the same time period.
 
 

XIII.ii.1.E.4.b.  Example:  Response to a Request for VA Income for SSA Purposes When the Benefit Is DIC to a Surviving Spouse With Children Under Age 18

  
Scenario:
  • A surviving spouse with five children (all under the age of 18) has established entitlement to DIC.
  • Three of the children, Katy, Tom, and Jim, live with the surviving spouse.
  • VA apportions benefits from the surviving spouse’s award to the two remaining children, Jeffrey and Eliza.  Each child receives an apportionment that is equal to the amount of additional benefits the surviving spouse receives for each of them.
  • The deceased Veteran on whom the DIC award is based died after January 1, 1993.
  • SSA identified the surviving spouse and all of her children as SSI claimants in Part I of SSA Form L1103.
  • The provisions of M21-1, Part XIII, Subpart ii, 1.B.2 do not affect the calculation of VA income for SSA purposes in this scenario.
  • During the time period SSA specified in Part I of SSA Form L1103, VA paid out $2,639.00 each month to the surviving spouse for herself and the three children that live with her.  This amount included additional benefits under 38 U.S.C 1311(a)(2) and 38 U.S.C 1311(f).
  • The time period SSA specified in Part I of SSA Form L1103 falls between January and October 2013.
Actions:
  • Enter in Part II, Section C, of SSA Form L1103 the amount of $1736.00 ($1215.00 (basic monthly rate) + $258.00 (38 U.S.C 1311(a)(2)) + $263.00 (38 U.S.C 1311(f))).
  • Enter in Part II, Section D, of SSA Form L1103
    • Katy and the amount of $301.00
    • Tom and the amount of $301.00
    • Jim and the amount of $301.00
    • apportionee Jeffrey and the amount of $301.00, and
    • apportionee Eliza and the amount of $301.00.
Note:  Occasionally, VA apportions benefits to a child in an amount that exceeds the additional benefits a surviving spouse receives for that child.  If, in the scenario above, VA had apportioned an additional $50.00 to Eliza,
  • the surviving spouse’s VA income for SSA purposes would be $50.00 less ($1686.00), and
  • Eliza’s VA income for SSA purposes would be $50.00 more ($351.00).

XIII.ii.1.E.4.c.  Responding to a Request for VA Income for SSA Purposes When the Benefit Is DIC to a Surviving Spouse and a Child or Children Age 18 or Older

  
Use the table below to determine the instructions to follow in responding to a request for VA income for SSA purposes when the benefit is DIC to a surviving spouse and a child or children age 18 or older.
 
Note:  If the child of a deceased Veteran remains entitled to DIC when he/she turns 18, VA pays benefits directly to that child in an award that is completely separate from the surviving spouse’s award.
 
If SSA identified …
Then …
the surviving spouse as an SSI claimant in Part I of SSA Form L1103
follow the instructions in  M21-1, Part XIII, Subpart ii, 1.E.4.a.
  • a child as an SSI claimant in Part I of SSA Form L1103, and
  • VA pays a separate award of DIC to or for the child because he/she is age 18 or older
follow the instructions in the table below.
 
Step
Action
1
Determine the amount of benefits VA actually paid out to or for the child each month 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
Enter the result in Part II, Section D, of the same form.
 
 

XIII.ii.1.E.4.d.  Example:  Response to a Request for VA Income for SSA Purposes When the Benefit Is DIC to a Surviving Spouse and a Child Age 18 or Older

  
Scenario:
  • VA is paying DIC to a surviving spouse for herself only.
  • The surviving spouse is not entitled to additional benefits
    • because she is housebound or requires the A&A of another person.
  • The Veteran on whom the DIC award is based died prior to January 1, 1993.  His grade as an officer was O-5.
  • During the time period SSA specified in Part I of SSA Form L1103, VA paid out $1,554.00 each month to the surviving spouse.  Reflected in this amount is a withholding of $100.00 for recoupment of an overpayment of DIC.  (The overpayment is considered a compensation receivable, as described in M21-1, Part XIII, Subpart ii, 1.B.2.c.)
  • VA is paying a separate award of DIC to the deceased Veteran’s child, who is over the age of 18 and whom VA has determined is incapable of self-support.
  • SSA identified both the surviving spouse and the child 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 2013.
Actions:
  • Enter the amount of $1654.00 in Part II, Section C, of SSA Form L1103.
  • Enter the child’s name and the amount of $513.00 in Part II, Section D, of the form.
  • Complete the fields in Part II, Section G, of the same form.

XIII.ii.1.E.4.e.  Responding to a Request for VA Income for SSA Purposes When the Benefit Is DIC to a Child or Children Only

  
Follow the steps in the table below if
  • VA pays DIC to or for the child(ren) of a deceased Veteran
  • VA does not concurrently pay DIC to a surviving spouse of the deceased Veteran, and
  • SSA identifies a child of the deceased Veteran as an SSI claimant in Part I of SSA Form L1103.
Important:  These instructions apply to any child that is
  • under age 18, or
  • over age 18 but recognized by VA as
    • incapable of self-support, or
    • a school child.
Step
Action
1
Determine the amount of DIC payable to each child by referring to the rate table that
  • covers the time period SSA specified in Part I of SSA Form L1103, and
  • contains the rates payable to children when no surviving spouse is entitled to DIC.
Note:  As the number of entitled children increases, the amount of DIC payable to each individual child decreases.
 
Example:  Using the rate table in effect on December 1, 2012, the amount of DIC payable when
  • only one child is entitled is $513.00
  • two children are entitled is $369.00 per child, or
  • three children are entitled is $321.00 per child.
2
Subtract from the amount identified in Step 1 any benefits VA withheld, deducted, or offset each month during the same time period for any of the reasons specified in M21-1, Part XIII, Subpart ii, 1.B.2.b.
3
Enter in Part II, Section D, of SSA Form L1103
  • the name of each child SSA identified as an SSI claimant, and
  • the outcome of the action described in Step 2 for the same child(ren).
 

XIII.ii.1.E.4.f.  Example:  Response to a Request for VA Income for SSA Purposes When the Benefit Is DIC to a Child or Children Only

  
Scenario:
  • VA is paying DIC to three of a deceased Veteran’s children.
    • Two of the three children, Ben and Jerry, are under age 18 and receive benefits under a single award.
    • The remaining child, Fred, is over age 18 and incapable of self-support; he receives benefits under a separate award.
  • The provisions of M21-1, Part XIII, Subpart ii, 1.B do not affect the calculation of VA income for SSA purposes in this scenario.
  • SSA identified all three of the deceased Veteran’s children 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.
Action:  Enter in Part II, Section D, of SSA Form L1103
  • Ben and the amount of $321.00
  • Jerry and the amount of $321.00, and
  • Fred and the amount of $622.00 ($321.00 + $301.00).

XIII.ii.1.E.4.g.  Responding to a Request for VA Income for SSA Purposes When the Benefit Is Death Compensation to a Surviving Spouse

  
Follow the steps in the table below for responding to a request for VA income for SSA purposes when the benefit is death compensation to a surviving spouse.
 
Step
Action
1
Determine the amount of benefits VA actually paid out to the surviving spouse each month 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
During the time period SSA specified, was VA paying the surviving spouse additional benefits because he/she was in a nursing home or required the A&A of another person?
  • If no, go to the next step.
  • If yes,
    • subtract $79.00 from the result of the calculation described in Step 2, and
    • go to the next step.
4
Enter in Part II, Section C, of SSA Form L1103 the surviving spouse’s
  • name, and
  • the amount of his/her monthly benefit that remains after making the adjustments described in the preceding steps of this table.
 

XIII.ii.1.E.4.h.  Responding to a Request for VA Income for SSA Purposes When the Benefit Is Death Compensation to a Child or Children Only
 
Follow the steps in the table below if
  • VA pays death compensation to or for the child(ren) of a deceased Veteran
  • no surviving spouse is entitled to death compensation based on the Veteran’s service, and
  • SSA identifies a child of the deceased Veteran as an SSI claimant in Part I of SSA Form L1103.
Step
Action
1
Determine the amount of death compensation VA paid out to the child each month 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 withheld, deducted, or offset each month during the same time period for any reason other than those specified in M21-1, Part XIII, Subpart ii, 1.B.2.b.
3
Enter the following in Part II, Section D, of SSA Form L1103:
  • the child’s name, and
  • the outcome of the action described in Step 2.
4
Enter the following in Part II, Section D, of SSA Form L1103 for each child identified as an SSI claimant:
  • the child’s name, and
  • the outcome of the action described in Step 3.
 

 

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

Introduction

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

Change Date

   June 1, 2021

XIII.ii.1.E.5.a.  Calculating VA Income for SSA Purposes When the Benefit Is Pension to a Surviving Spouse With No Children

  
Follow the steps in the table below to calculate VA income for SSA purposes when the benefit is pension to a surviving spouse with no children.
 
Step
Action
1
Determine the monthly amount of pension VA actually paid out to the surviving spouse 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 the surviving spouse 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 surviving spouse’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 surviving spouse’s VA income for SSA purposes.
5
  • Divide by 12 the difference between
    • the surviving spouse’s IVAP before VA took into account his/her UMEs, and
    • the surviving spouse’s IVAP after VA took into account his/her UMEs.
  • Drop any fractions 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 surviving spouse’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 surviving spouse’s VA income for SSA purposes.
  • Go no further.
8
Use the current-law pension rate table that covers the time period SSA specified to determine the maximum annual pension rate (MAPR) for a surviving spouse with no children who
  • is housebound (if VA has determined the surviving spouse is housebound), or
  • requires A&A (if VA has determined the surviving spouse requires A&A).
9
Use the pension rate table that covers the time period SSA specified to determine the MAPR for a surviving spouse with no children who is neither housebound nor requires 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.  The surviving spouse’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 surviving spouse’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 surviving spouse’s VA income for SSA purposes.
14
  • Divide by 12 the difference between
    • the surviving spouse’s IVAP before VA took into account his/her UMEs, and
    • the surviving spouse’s IVAP after VA took into account his/her UMEs.
  • Drop any fraction of a cent from the result of the calculations.
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 surviving spouse’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 surviving spouse’s VA income for SSA purposes.
 

XIII.ii.1.E.5.b.  Calculating VA Income for SSA Purposes When the Benefit Is Pension to a Surviving Spouse With at Least One Child

  
Follow the steps in the table below to calculate VA income for SSA purposes when the benefit is pension to a surviving spouse with at least one child.
 
Important:  If SSA lists a surviving child 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.
 
Step
Action
1
Determine the monthly amount of pension VA actually paid out to the surviving spouse during the time period SSA specified.
 
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 surviving spouse’s MAPR during the same time period.
 
Example:  Using the rate table in effect on December 1, 2012, the MAPR for a surviving spouse who is housebound and has two children is $14,925.00.
 
Important:  If VA apportioned benefits to a child during this time period, do not consider the apportionee a child when determining the surviving spouse’s MAPR.  Using the example above, the surviving spouse’s MAPR would be $12,796.00 if VA apportioned benefits to one of the children.
4
Use the pension rate table that covers the time period SSA specified to determine what the surviving spouse’s MAPR would have been during the same time period if he/she had had no children.
 
Example:  Using the rate table in effect on December 1, 2012, the MAPR for a surviving spouse who is housebound and has no children is $10,217.00.
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 .3154.
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 surviving spouse’s pension that is attributed to the child(ren).
 
Note:  Drop any fractions of a cent from the product.
 
Example:  If the product is $4,707.345, drop the number(s) beyond the second decimal position for a result of $4,707.34.
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 surviving spouse after subtracting the amount of pension that is attributed to his/her child(ren).
8
Did the surviving spouse have more than one child 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 child’s share of the surviving spouse’s benefits.
Important:  If VA apportioned benefits to a child during the time period SSA specified, do not consider the apportionee a child for the purpose of this step.
9
Use the pension rate table that covers the time period SSA specified to determine what the surviving spouse’s MAPR would have been during the same time period if he/she had had only one child.
 
Example:  Using the rate table in effect on December 1, 2012, the MAPR for a surviving spouse who is housebound and has one child is $12,796.00.
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 .1728.
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 surviving spouse’s pension that is attributed to the youngest child.
Important:  If VA apportioned benefits to a child during the time period SSA specified, do not consider the apportionee a child for the purpose of this step.
 
Notes:
  • The amount of benefits attributed to the youngest child is always more than the amount attributed to the other child(ren).
  • 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 child 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 children, and
  • dropping any fraction of a cent from the result of the calculations.
Important:  If VA apportioned benefits to a child during the time period SSA specified, do not consider the apportionee a child for the purpose of this step.
13
Did VA consider the surviving spouse 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 surviving spouse’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 surviving spouse’s VA income for SSA purposes.  Go to the next step if SSA listed any of the children 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 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 apportionee a child for the purpose of this step.
 
If the surviving spouse 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 11 represents the youngest child’s VA income for SSA purposes, and
  • the result of the calculation described in Step 12 represents each remaining child’s VA income for SSA purposes.
 
16
  • Divide by 12 the difference between
    • the surviving spouse’s IVAP before VA took into account his/her UMEs, and
    • the surviving spouse’s IVAP after VA took into account his/her 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 surviving spouse’s VA income for SSA purposes is $0.00.  Go to Step 19 if SSA listed any of the children 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 surviving spouse’s VA income for SSA purposes.
  • Return to Step 15 if SSA listed any of the children 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 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.
20
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 apportionee a child for the purpose of this step.
 
If the surviving spouse had …
Then …
only one child
subtract the result of the calculations described in Step 19 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 19 from the result of the calculation described in Step 11 (The difference represents the youngest child’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 child’s VA income for SSA purposes.)
 
21
Use the pension rate table that covers the time period SSA specified to determine what the surviving spouse’s MAPR would have been during the same time period if he/she were neither housebound nor in need of A&A.
 
Example:  Using the rate table in effect on December 1, 2012, the MAPR for a surviving spouse with two children, who is neither housebound nor in need of A&A, is $13,071.00.
 
Important:  If VA apportioned benefits to a child during the time period SSA specified, do not consider the apportionee a child 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 $154.50.
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 surviving spouse’s VA income for SSA purposes is $0.00.  Go to the next step if SSA listed any of the children 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 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.
25
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 apportionee a child for the purpose of this step.
 
If the surviving spouse had …
Then …
only one child
subtract the result of the calculations described in Step 24 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 24 from the result of the calculation described in Step 11 (The difference represents the youngest child’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 child’s VA income for SSA purposes.)
 
26
Did UMEs have any impact on the surviving spouse’s rate of payment during the time period SSA specified in Part I of SSA Form L1103?
  • 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 surviving spouse’s VA income for SSA purposes.
  • Return to Step 15 if SSA listed any of the children as an SSI claimant in Part I of SSA Form L1103.  Otherwise, go no further.
28
  • Divide by 12 the difference between
    • the surviving spouse’s IVAP before VA took into account his/her UMEs, and
    • the surviving spouse’s IVAP after VA took into account his/her 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 surviving spouse’s VA income for SSA purposes is $0.00.  Go to the next step if SSA listed any of the children 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 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.
32
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 apportionee a child for the purpose of this step.
 
If the surviving spouse had …
Then …
only one child
subtract the result of the calculations described in Step 31 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 31 from the result of the calculation described in Step 11 (The difference represents the youngest child’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 Steps 12.  (The difference represents each remaining child’s VA income for SSA purposes.)
 
33
  • Subtract the result of the calculations described in Step 28 from the results of the calculation described in Step 29.  The difference represents the surviving spouse’s VA income for SSA purposes.
  • Return to Step 15 if SSA listed any of the children as an SSI claimant in Part I of SSA Form L1103.
 

XIII.ii.1.E.5.c.  Example:  Response to a Request for VA Income for SSA Purposes When the Benefit Is Pension to a Surviving Spouse With Multiple Children

  
Scenario:
  • VA is paying current-law pension to a surviving spouse for himself and three children, Jody, Brian, and Benji.  (Jody is the youngest child.)
  • The surviving spouse submitted UMEs to VA that had the effect of reducing his IVAP by $2,500.00 during the time period SSA specified in Part I of SSA Form L1103.  (This amount represents the difference in the surviving spouse’s IVAP before and after VA considered his UMEs.)
  • VA paid out $1,200.00 in pension each month to the surviving spouse during the time period SSA specified.
  • VA is not offsetting, deducting, or withholding any of the surviving spouse’s benefits.
  • SSA listed all of the surviving spouse’s children 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 $659.88.
  • Enter in Part II, Section D, of SSA Form L1103
    • Jody and the amount of $203.88
    • Brian and the amount of $168.12, and
    • Benji and the amount of $168.12.

XIII.ii.1.E.5.d.  Calculating VA Income for SSA Purposes When the Benefit Is Pension to a Surviving Child or Children Only

  
Follow the steps in the table below to calculate VA income for SSA purposes when
  • SSA identifies a surviving child as an SSI claimant in Part I of SSA Form L1103
  • the surviving child received current-law pension during the time period SSA specified in Part I of SSA Form L1103, and
  • the deceased Veteran on whose service the child’s entitlement is based has no surviving spouse that is entitled to current-law pension.
Step
Action
1
Determine the monthly amount of pension VA actually paid out to the surviving child(ren) during the time period SSA specified.
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 UMEs have any impact on the surviving child’s or children’s rate of payment during the time period SSA specified?
  • If yes, go to Step 5.
  • If no, go to the next step.
4
Go no further after following the instructions in the table below for determining the surviving child(ren)’s VA income for SSA purposes.
 
If the pension award involved …
Then …
only one child
the outcome of the action described in Step 2 represents the child’s VA income for SSA purposes.
multiple children
divide the outcome of the action described in Step 2 by the number of children on the award.  The result, after dropping any fractions of a cent, represents each child’s VA income for SSA purposes.
 
5
Divide by 12 the difference between
  • the surviving child(ren)’s IVAP before VA took into account his/her(their) UMEs, and
  • the surviving child(ren)’s IVAP after VA took into account his/her(their) UMEs.
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 surviving child(ren)’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.
8
Follow the instructions in the table below for determining the surviving child(ren)’s VA income for SSA purposes.
 
If the pension award involved …
Then …
only one child
the result of the calculation described in Step 7 represents the child’s VA income for SSA purposes.
multiple children
divide the result of the calculation described in Step 7 by the number of children on the award.  The result, after dropping any fractions of a cent, represents each child’s VA income for SSA purposes.
 
 

XIII.ii.1.E.5.e.  Example:  Response to a Request for VA Income for SSA Purposes When the Benefit Is Pension to Surviving Children Only

  
Scenario:
  • VA is paying pension to a deceased Veteran’s children.
  • The children’s custodian submitted UMEs to VA that had the effect of reducing each child’s IVAP by $300.00 during the time period SSA specified in Part I of SSA Form L1103.  (This amount represents the difference in the children’s IVAP before and after VA considered their UMEs.)
  • The monthly amount of benefits VA paid out for each child during the time period SSA specified was $165.00.
  • VA is not offsetting, deducting, or withholding any of the children’s benefits.
  • SSA listed all of the children 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.
Result:  Each child’s VA income for SSA purposes is $140.00.

 

6.  Calculating VA Income for SSA Purposes When the Benefit Is Service Pension to a Surviving Spouse or Child(ren)

Introduction

  
This topic contains information on calculating VA income for SSA purposes when the benefit is service pension to a surviving spouse or child(ren), including

Change Date

   June 14, 2015

XIII.ii.1.E.6.a.  Amount of Service Pension Payable to Entitled Surviving Spouses

  
If a Veteran served in the Spanish-American War, his/her surviving spouse may be entitled to service pension at the rate of
  • $75.00 per month, if the surviving spouse and Veteran were married to one other while the Veteran was serving in the war, or
  • $70.00 per month, if the surviving spouse and Veteran were not married to one another while the Veteran was serving in the war.
The surviving spouse may be entitled to an additional
  • $79.00 per month if he/she requires the A&A of another person, and/or
  • $8.13 for each of the deceased Veteran’s children.

XIII.ii.1.E.6.b.  Calculating VA Income for SSA Purposes When the Benefit Is Service Pension to a Surviving Spouse

  
Follow the steps in the table below to calculate VA income for SSA purposes when the benefit is service pension to a surviving spouse.
 
Step
Action
1
Use the information provided in M21-1, Part XIII, Subpart ii, 1.E.6.a to determine the gross amount of benefits to which the surviving spouse was entitled during the time period SSA specified on SSA Form L1103.
2
Subtract from the amount identified in Step 1
  • any 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
  • any additional monthly benefit to which the surviving spouse was entitled during the same time period because he/she requires A&A.
3
Was the surviving spouse entitled to additional benefits for a child or children 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 2 represents the surviving spouse’s VA income for SSA purposes.
4
  • For each child to whom VA apportioned benefits from the surviving spouse’s award during the time period SSA specified, subtract the amount of the apportionment from the result of the calculation described in Step 2.
  • For each child to whom VA did not apportion benefits, subtract $8.13 from the result of the calculation described in Step 2.
The remaining amount represents the surviving spouse’s VA income for SSA purposes.
 
Important:  If VA apportioned benefits to some but not all of the children, subtract the results of both of the calculations described in this step from the result of the calculation described in Step 2.
5
Did SSA list any of the children identified in Step 4 as SSI claimants in Part I of SSA Form L1103?
  • If yes, go to the next step.
  • If no, go no further.
6
Follow the instructions in M21-1, Part XIII, Subpart ii, 1.B.3.b.  The VA income for SSA purposes of any child that was not receiving an apportionment is $8.13.
 

XIII.ii.1.E.6.c.  Amount of Service Pension Payable to Surviving Children When No Surviving Spouse Is Entitled

  
Use the table below to determine the service pension rates the Veteran’s surviving children may be entitled to if a Veteran served during the Civil War or Spanish-American War and no surviving spouse is entitled to service pension based on the Veteran’s service.
 
If …
Then …
only one child is entitled to service pension
the monthly amount of benefits payable to that child is $73.13.
multiple children are entitled to service pension based on the service of the same Veteran
the monthly amount of benefits payable for all of the children is $73.13 plus $8.13 for each entitled child beyond the first one.
 
Example:  If three surviving children are entitled to service pension, the monthly amount of benefits payable for all three of them is $89.39 ($73.13 + $8.13 + $8.13).
 

XIII.ii.1.E.6.d.  Calculating VA Income for SSA Purposes When the Benefit Is Service Pension to a Surviving Child or Children Only

  
Use the table below for instructions on calculating VA income for SSA purposes if
  • VA pays service pension to or for the child(ren) of a deceased Veteran
  • no surviving spouse is entitled to service pension based on the Veteran’s service, and
  • SSA identifies a child of the deceased Veteran as an SSI claimant in Part I of SSA Form L1103.
If …
Then …
only one child was entitled to service pension during the time period SSA specified in Part I of SSA Form L1103
subtract from $73.13 the amount of benefits VA offset, deducted, or withheld each month, during the same time period, for any of the reasons listed in M21-1, Part XIII, Subpart ii, 1.B.2.b.  The result represents the child’s VA income for SSA purposes.
multiple children were entitled to service pension during the time period SSA specified
  • follow the instructions in M21-1, Part XIII, Subpart ii, 1.E.6.c for determining the total amount of benefits payable for all of the children
  • subtract from the total amount payable 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
  • divide the remaining amount by the number of entitled children.  The result represents each child’s VA income for SSA purposes.
Note:  If the remaining amount does not divide evenly, add the extra pennies to the amount of benefits attributed to the youngest child.