U.S. · Benefits
SSI countable income.
The $20, $65 and one-half rules, worked out for a single month.
Countable income is what is left after SSA subtracts the exclusions. The first $20 of most income is not counted. Of earnings, the first $65 is not counted and half of the rest is not counted. Whatever remains is subtracted from the federal benefit rate: $994 a month in 2026, $1,029 in 2027, for an eligible individual living on their own.
Check your numbers
Result
The order SSA applies the exclusions
| Step | What happens |
|---|---|
| 1 | Add up gross unearned income (Social Security benefits, pensions, unemployment, cash gifts) and gross earned income (wages, net self-employment earnings). |
| 2 | Take the $20 general exclusion from unearned income first. |
| 3 | If unearned income was under $20, the unused part of the $20 comes off earned income. |
| 4 | Take the first $65 of earnings off. |
| 5 | Divide the remaining earnings by two. Half is not counted. |
| 6 | Subtract all countable income from the federal benefit rate. The result is the monthly federal SSI payment. |
Worked example: wages only
SSA’s own sample has $317 of gross wages in a month. The $20 and the $65 come off ($317 − $20 − $65 = $232). Half of $232 is $116, which is the countable income. Using the $994 rate in SSA’s sample, the federal payment is $994 − $116 = $878. Enter $317 in the earned income box above with the 2026 year selected and the calculator returns the same $878.
Worked example: Social Security benefit only
A person with a $300 Social Security benefit and no earnings has $300 − $20 = $280 countable. $994 − $280 = $714. The earnings rules do not apply because there are no earnings.
Where the federal benefit rate comes from
Maximum federal SSI amounts rise with the Social Security cost-of-living adjustment. SSA’s 2027 table shows the 2026 unrounded annual amount for an eligible individual as $11,929.46 and the 2027 amount, after the 3.6 percent increase effective January 2027, as $12,358.92. Divided by 12 and rounded down, those are $994 and $1,029 a month. See also our page on the SSDI earnings limit, which is a different program with a different test.
What this estimate leaves out
It covers one eligible individual and a single month. It does not include the student earned income exclusion, in-kind support and maintenance, income deemed from a spouse or parent, impairment-related work expenses, a Plan to Achieve Self-Support, a state supplement, or the other exclusions SSA lists. Under 20 CFR 416.1112 and 416.1124 some income is excluded entirely and some is excluded in a set order, so a real determination can differ. The Social Security Administration decides the amount you are paid.
Sources
- Understanding Supplemental Security Income, SSI Income (2026 Edition): The $20 and $65 exclusions, the two-step method and sample figures. Read through an Internet Archive copy of the SSA page. Read November 2, 2026.
- SSI Federal Payment Amounts for 2027: The 2026 unrounded and 2027 monthly maximum federal amounts. Read through an Internet Archive copy of the SSA page. Read November 2, 2026.
- 20 CFR 416.1124, Unearned income we do not count: The $20 general income exclusion and how an unused part reduces earned income. Read November 2, 2026.
Figures are SSA’s published federal rates for an eligible individual. Page checked November 2, 2026.
Frequently asked questions
How much of my income does SSI not count?
SSA does not count the first $20 of most income received in a month. For earnings it also does not count the first $65 and one half of the remaining earnings. Some other items, such as SNAP and certain tax refunds, are excluded entirely.
What is the SSI federal benefit rate for 2026 and 2027?
For an eligible individual the monthly maximum is $994 in 2026 and $1,029 in 2027, according to SSA. An eligible couple has a higher maximum, which this calculator does not cover.
Why is my Social Security benefit reduced by only $20?
A Social Security benefit is unearned income. After the $20 general exclusion, the rest counts dollar for dollar against SSI, so a $300 benefit leaves $280 countable.
Is the $20 applied to wages or to unearned income first?
Unearned income first. If unearned income is under $20, the unused part of the $20 is applied to earned income before the $65 exclusion, as 20 CFR 416.1124 describes.
Will this match my actual SSI payment?
Not necessarily. It ignores state supplements, deemed income, living arrangement reductions, work expense exclusions and other rules. It shows how the basic formula works, and SSA makes the actual determination.
Not benefits or legal advice
This page summarizes published government information and is an estimate, not legal or benefits advice. The Social Security Administration makes the official determination. Everything runs in your browser; nothing you enter is sent anywhere.