Child Support Enforcement - Sarpy County Nebraska

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
threshold. Often disabled children from families where one or both parents work will not qualify
because the parents' income and resources will offset the child's eligibility for benefits.
See www.4socialsecuritydisability.com/index.html for additional information.
Dinges v. Dinges, 16 Neb. App. 275, 743 N.W.2d 662 (2008)
The anti-assignment section of the Social Security Act, 42 U.S.C. § 407(a) (2000),
states:
The right of any person to any future payment under this subchapter shall not be
transferable or assignable, at law or in equity, and none of the moneys paid or
payable or rights existing under this subchapter shall be subject to execution, levy,
attachment, garnishment, or other legal process, or to the operation of any
bankruptcy or insolvency law.
In Philpott v. Essex County Welfare Board, 409 U.S. 413, 417, 93 S.Ct.
590, 34 L.Ed.2d 608 (1973), the U.S. Supreme Court described § 407(a) as
"imposing] a broad bar against the use of any legal process to reach all social
security benefits." However, in 1975, Congress declared that Social Security
benefits were subject to legal process "to enforce the legal obligation of the
individual to provide child support or alimony." 42 U.S.C. § 659(a) (2000).
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