D Example Income received on behalf of another person

Ms. Clay and her 17 year-old son live together.  Ms. Clay receives Social Security Disability and a Social Security benefit for her son. 

Both payments are directly deposited to Ms. Clay’s checking account.  The Social Security records show that Ms. Clay is the representative payee for her son’s Social Security benefits.  The son’s Social Security benefit deposited into her account is not counted as income for Ms. Clay.  It is counted as income for her son.