·         Agent Orange Payments;

·         Alaska Native Corporation and Settlement Trust Payments;

·         Aleutian and Pribilof Islands Payments;

·         Austrian Social Insurance and Reparation Payments based in any part on wage credits under paragraphs 500-506 of the Austrian General Social Insurance Act;

·         Corporation for National and Community Service (CNCS) program payments;

·         Disaster Assistance, including interest earned on these funds;

·         Educational assistance, including work study, received under Title IV of the Higher Education Act or BIA Student Assistance programs;

·         German Reparation Payments;

·         Home Energy Assistance;

·         Housing Assistance;

·         Indian Judgment Fund per capita distributions;

·         Japanese-American Restitution Payments (Japanese Reparation Payments);

·         Netherlands WUV payments;

·         Persons with Hemophilia Infected with HIV;

·         Radiation exposure payments;

·         Payments under Title II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970.

Funds to replace or repair excluded resources.

NOTE          The exclusion begins with nine months, which can be extended for nine months, then for twelve months, as long as the repair or replacement was prevented for reasons beyond the person’s control.

·         Settlement Fund payments under the Claims Resolution Act of 2010 (Cobell v. Salazar);

·         Federal refundable tax credits.

Clinical Trial Compensation

·         Crime Victim Payments;

·         Educational awards or gifts NOT paid under Title IV of the Higher Education Act or BIA Student Assistance programs;

·         Social Security (Title II or Title XVI) retroactive payments;

·         State or local relocation assistance NOT paid the under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970.

Cash inheritance that will be used to pay for the deceased person’s last illness and burial expenses and outstanding debts.

Payments to veterans to settle Agent Orange death or disability claims.

Distributions of cash or dividends on stock received from a Native Corporation to an Alaska Native or descendant of an Alaska Native.

Pension payments made by the Austrian General Social Insurance Act under paragraphs 500-506.

Payment for taking part in a clinical trial research and testing for treatment of rare diseases or conditions that meets all of the following:

·         Reviewed and approved by an Institutional Review Boards (IRB);

·         Involves research and testing of medical treatments; and

·         Targets a rare disease or condition.

Payments received from a fund established by a state to aid victims of crime.

Payments provided to victims of natural disasters through the Federal Disaster Relief Act or similar state or local assistance programs.

A special tax credit that reduces a taxpayer’s Federal tax liability. It can result in a payment to the taxpayer, either as an advance from an employer, or as a refund from the IRS.  The most common refundable tax credits are the earned income tax credit (EITC) and the child tax credit (CTC).

Payments made to certain survivors of the Holocaust by the German Government.  The German embassy in Los Angeles may be contacted at:

Generalkonsulat der Bundersrepublik Deutschland Consulate General of the Federal Republic of Germany Social Affairs

6222 Wilshire Blvd. Suite 500

Los Angeles, CA 90048

Phone: (323) 930 7602; Fax: (323) 930 2805

Benefits to help with energy expenses.  Includes Low Income Home Energy Assistance Program (LIHEAP).  It may be provided by a variety of agencies and known by different names.  Payment is usually provided by voucher or directly to the utility company.

Payments from the Office of Housing and Development (HUD) or Farmer’s Home Administration (FMHA).  

Settlement Fund Payments under the Claims Resettlement Act of 2010.

Payments paid by the United States Government to U.S. citizens and resident aliens evacuated, relocated, or interned during World War II solely on the basis of Japanese ancestry.

Payments to victims of persecution from 1940-1945 made under the WUV (Wet Uitkering Vervlgingsslachtoffers) program.

Payments made from the Radiation Exposure Compensation Trust Fund (RECTF) to people (or their survivors) exposed to radiation from the U.S. Government's atmospheric nuclear testing and from uranium mining.

That the clinical trial meets the requirements listed in the Definitions section above.  Proof includes:

·         The “informed consent form” from the clinical trial, which provides most of the information needed to determine whether the income exclusion applies.

·         An official letter from the administrator of the clinical trial that provides all the relevant information of the informed consent in a summarized format. 

·         Check stubs; and

·         Payment receipts.

Proof that the payment received is due to a federal disaster.  Presidential declarations of disaster are public information and can be verified by newspapers, television, radio announcements or the Federal Register.

Proof of the amount of the inheritance that will be used to pay expenses related to deceased person's last illness, burial and outstanding debts. 

Proof of the amount of the cash inheritance:

·         A court order closing the estate;

·         A copy of the will;

·         Letter or written statement from the insurance company;

·         Collateral contact with the insurance company;

·         Copy of insurance check.

Proof of expenses:

·         Bills;

·         Receipts;

·         Collateral contact with the service provider or debt-holder.

Agent Orange payments

P.L. 101-239

20 CFR § 416.1236(a)(16)

Alaska Native Settlement Claims

42 USC 1382b(a)(2)(A)(5)

20 CFR § 416.1236(a)(10)

Aleutian and Pribiloff Islander Reparations

P.L. 100–383

20 CFR § 416.1236(a)(15)

Austrian Social Insurance and Reparations

20 CFR 416.1236(a)(18)

Cash inheritance used for a deceased person’s last illness and burial expenses and outstanding debts

20 CFR 416.1201(a)(4)

Clinical Trial Compensation

42 USC 1382b(a)(17)

Corporation for National and Community Service (CNCS)

20 CFR 416.1236(a)(9)

Crime Victims Payments

42 USC 1382b (9)

20 CFR 4161210(p)

Disaster Assistance

20 CFR 416.1201(k)

20 CFR 416.1237

Refundable federal tax credits

26 USC 6409

Educational Assistance

42 USC 1382b(a)(15)

20 CFR 416.1210(u)

Funds to repair or replace excluded resources

20 CFR 416.1232

German Reparation payments

20 CFR 416.1236(a)(18)

Home Energy Assistance

20 CFR 416.1236(a)(13)

Payments for Persons with Hemophilia Infected with HIV

Public Law 105-369, §201

Housing assistance

42 USC 1382b(a)(8)

20 CFR 416.1236(a)(13)

Indian Judgment funds

Claims Resolution Act of 2010 (Pub. L. 111–291); Section 101(f)

20 CFR 416.1236(a)(3)

Japanese reparation payments

20 CFR 416.1236(a)(15)

Netherlands WUV

20 CFR 416.1236(a)(18)

Radiation Exposure payments

20 CFR 416.1236(a)(17)

Relocation Assistance

42 USC 1382b (a)(10)

20 CFR 416.1236(a)(1)

Retroactive TII/XVI payments

20 CFR 416.1210(m)