U.S. · Benefits
SSI in-kind support and maintenance reduction.
When someone else pays for your shelter, up to $351.33 can count as income in 2026.
If someone else pays for your rent, mortgage or utilities, SSA counts it as in-kind support and maintenance (ISM), which is unearned income. Under the presumed value rule the most that can count is one-third of the federal benefit rate plus $20: $351.33 in 2026. After the $20 general exclusion, that can reduce a monthly SSI payment by as much as $331.33. Food no longer counts as ISM since September 30, 2024.
Check your numbers
Result
What counts and what does not
| Situation | Counts as ISM? |
|---|---|
| Someone pays your rent or mortgage | Yes, shelter |
| Someone pays your electricity or heating fuel | Yes, shelter (SSA’s example counts a $100 electric bill) |
| Someone pays your phone or cable bill | No (SSA’s example) |
| Someone gives you food | No, effective September 30, 2024 |
| Someone gives you cash or a gift card to pay for food | Unearned income, not ISM |
| You live alone and pay your own shelter | No |
| You live with others and pay your share of shelter expenses | No |
The presumed value rule, step by step
For 2026 SSA starts with the $994.00 federal benefit rate. One-third is $331.33. Adding $20.00 gives the presumed maximum value, $351.33. If the shelter someone provides is worth more than that, SSA counts $351.33. If you show that its actual value, or what the other person actually pays, is lower, SSA uses the lower figure (20 CFR 416.1140). After that the $20 general exclusion comes off, which is why the largest reduction is $331.33.
SSA’s examples, reproduced
Sibling pays $800 rent. Only $351.33 counts. $351.33 − $20 = $331.33 reduction, and $994.00 − $331.33 = $662.67.
Adult child pays a $100 electric bill. $100 − $20 = $80 reduction, so $994.00 − $80 = $914.00.
Rent-free house worth $900 a month, $300 Social Security. $351.33 counts as ISM. Unearned income is $300 + $351.33 = $651.33, less $20 = $631.33, so $994 − $631.33 = $362.67. Enter these numbers above to check the calculator.
Limits of this page
This page uses the presumed value rule. SSA applies a different rule, the one-third reduction, when you live in another person’s household throughout a month and receive both food and shelter from it; it reduces the benefit by one-third of the federal rate with no $20 offset and is not modelled here. Medicaid facility stays, state supplements and deemed income also change the result. Start with the countable income calculator for the basic formula.
Sources
- Understanding Supplemental Security Income, Living Arrangements (2026 Edition): ISM definition, the $351.33 figure for 2026, the food change effective September 30, 2024 and SSA’s worked examples. Read through an Internet Archive copy of the SSA page. Read November 2, 2026.
- 20 CFR 416.1140, The presumed value rule: Maximum value of one-third of the federal benefit rate plus the general income exclusion, and when actual value is used. Read November 2, 2026.
- SSI Federal Payment Amounts for 2027: The 2027 monthly maximum of $1,029. Read through an Internet Archive copy of the SSA page. Read November 2, 2026.
The 2027 rate is SSA’s published figure; the presumed maximum for 2027 is calculated by this page with the same formula and is not SSA’s printed amount.
Frequently asked questions
What is in-kind support and maintenance?
It is food, shelter, or both that somebody else provides for you. Since September 30, 2024, SSA counts only shelter, such as rent, mortgage payments and utilities, when it figures SSI.
What is the most ISM can reduce my SSI in 2026?
SSA says in-kind support and maintenance can reduce a monthly SSI payment by as much as $351.33 in 2026, and its worked example shows $331.33 after the $20 general exclusion.
Does food still reduce SSI?
No. Effective September 30, 2024, the value of food is no longer included in ISM, so food does not reduce the payment. Cash or a gift card given to buy food is unearned income.
How do I show the value is lower than the presumed amount?
Under 20 CFR 416.1140 SSA does not use the presumed value if you show that the shelter’s market value minus what you pay, or the amount someone else actually pays for it, is lower. Contact SSA with documents.
Does paying my share of household expenses avoid the reduction?
SSA does not count ISM if you live with others and pay your share of the shelter expenses. In SSA’s example of four people sharing $1,600 of monthly expenses, a $400 share avoids any reduction.
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.