Child Support Enforcement - Sarpy County Nebraska

Social Security
(Also see Equity, Equitable Estoppel)
Often times we run into situations where a parent is disabled and either seeking social
security disability benefits or has qualified for the benefits. Sometimes the fact that a dependent
child is receiving (or is eligible to receive) benefits through SSA becomes relevant to our court
work. Below is a thumbnail primmer on the topic, as well as some relevant appellate case law.
There are two types of social security benefits: Social Security Disability Insurance,
SSDI and Supplemental Security Income, SSI. SSI is a needs based disability program.
See generally www.ssa.gov/disability/professionals/bluebook/general-info.htm
Under the Social Security disability insurance program (title II of the Act), there are three
basic categories of individuals who can qualify for benefits on the basis of disability:
A disabled insured worker under full retirement age.
An individual disabled since childhood (before age 22) who is a dependent of a parent
entitled to title II disability or retirement benefits or was a dependent of a deceased
insured parent.
A disabled widow or widower, age 50-60 if the deceased spouse was insured under
Social Security.
Under title XVI, or SSI (Supplemental Security Income), there are two basic categories
under which a financially needy person can get payments based on disability:
An adult age 18 or over who is disabled.
A child (under age 18) who is disabled.
SSI benefits are available to low income and low resource individuals, including children
under age 18, who do not qualify for Social Security Disability (SSDI) benefits. The medical
disability rules are the same as those for Social Security disability. Note: SSI benefits are NOT
subject to income withholding/garnishment under federal law. See 5 CFR §581.104(j).
Regardless of the type, social security benefits may be taxable. Tax obligations ensue
when the recipient has other sources of income besides the disability benefits, or if their spouse
earns a substantial income.
If recipients file a federal tax return as an "individual" and report a combined income
between $25,000 and $34,000, they may have to pay income tax on 50 percent of their Social
Security benefits. For combined incomes above $34,000, up to 85 percent of the Social Security
benefits are subject to income tax.
Recipients who are married and file a joint return may have to pay taxes on 50 percent
of their benefits if the recipient and his/her spouse has a combined income between $32,000
and $44,000. If the combined income is more than $44,000, up to 85 percent of your Social
Security benefits are subject to income tax.
Disabled children under age 18 can be eligible for a special type of Supplemental
Security Income benefits. Social Security has special rules for evaluating the medical basis for
finding a child disabled.
Child SSI benefits are only payable if the child meets the medical requirements for
disability published by Social Security and if that child's household falls below an income
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