{"identifier":"/us/usc/t20/s1087pp","title":20,"num":"\u00a7\u202f1087pp.","heading":"Student aid index for independent students without dependents other than a spouse","text":"\u00a7\u202f1087pp.\nStudent aid index for independent students without dependents other than a spouse\n(a)\nComputation of student aid index\n(1)\nIn general\nFor each independent student without dependents other than a spouse, the student aid index is equal to (except as provided in paragraph (2)) the sum of\u2014\n(A) the family\u2019s available income (determined in accordance with subsection (b)); and\n(B) the family\u2019s available assets (determined in accordance with subsection (c)).\n(2)\nException\nIf the sum determined under paragraph (1) with respect to an independent student without dependents other than a spouse is less than \u2212\u202f$1,500, the student aid index for the independent student shall be \u2212\u202f$1,500.\n(b)\nFamily\u2019s available income\n(1)\nIn general\nThe family\u2019s available income is determined by\u2014\n(A) deducting from total income (as defined in\n(i) Federal income taxes;\n(ii) an allowance for payroll taxes, determined in accordance with paragraph (2);\n(iii) an income protection allowance that is equal to\u2014\n(I) in the case of a single independent student without dependents, $14,630, as adjusted pursuant to\nsection 1078rr(b) of this title\n(II) in the case of a married independent student without dependents, $23,460, as adjusted pursuant to\nsection 1078rr(b) of this title\n(iv) in the case of a married independent student, an employment expense allowance, as determined in accordance with paragraph (3); and\n(B) multiplying the amount determined under subparagraph (A) by 50 percent.\n(2)\nAllowance for payroll taxes\nThe allowance for payroll taxes is equal to the sum of\u2014\n(A) the total amount earned by the student (and spouse, if appropriate), multiplied by the rate of tax under\nsection 3101(b) of title 26\n(B) the amount earned by the student (and spouse, if appropriate) that does not exceed such contribution and benefit base (twice such contribution and benefit base, in the case of a joint return) for the year of the earnings, multiplied by the rate of tax applicable to such earnings under\nsection 3101(a) of title 26\n(3)\nEmployment expense allowance\nThe employment expense allowance is equal to the following:\n(A) If the student is married, such allowance is equal to the lesser of $4,000 or 35 percent of the couple\u2019s combined earned income (as adjusted by the Secretary pursuant to\nsection 1087rr(g) of this title\n(B) If the student is not married, the employment expense allowance is zero.\n(c)\nFamily\u2019s available assets\n(1)\nIn general\n(A)\nDetermination\nExcept as provided in subparagraph (B), the family\u2019s available assets are equal to\u2014\n(i) the difference between the family\u2019s assets (as defined in\nsection 1087vv(f) of this title\n(ii) 20 percent.\n(B)\nNot less than zero\nThe family\u2019s available assets under this subsection shall not be less than zero.\n(2)\nAsset protection allowance\nThe asset protection allowance is calculated based on the following table (as revised by the Secretary pursuant to\nsection 1087rr(d) of this title\nAsset Protection Allowances for Families and Students\nIf the age of the student is\u2014\nAnd the student is\nmarried\nsingle\nthen the allowance is\u2014\n25 or less\n$\u2001\u202f0\n$0\n26\n$400\n$100\n27\n$700\n$300\n28\n$1,100\n$400\n29\n$1,500\n$600\n30\n$1,800\n$700\n31\n$2,200\n$800\n32\n$2,600\n$1,000\n33\n$2,900\n$1,100\n34\n$3,300\n$1,300\n35\n$3,700\n$1,400\n36\n$4,000\n$1,500\n37\n$4,400\n$1,700\n38\n$4,800\n$1,800\n39\n$5,100\n$2,000\n40\n$5,500\n$2,100\n41\n$5,600\n$2,200\n42\n$5,700\n$2,200\n43\n$5,900\n$2,300\n44\n$6,000\n$2,300\n45\n$6,200\n$2,400\n46\n$6,300\n$2,400\n47\n$6,500\n$2,500\n48\n$6,600\n$2,500\n49\n$6,800\n$2,600\n50\n$7,000\n$2,700\n51\n$7,100\n$2,700\n52\n$7,300\n$2,800\n53\n$7,500\n$2,900\n54\n$7,700\n$2,900\n55\n$7,900\n$3,000\n56\n$8,100\n$3,100\n57\n$8,400\n$3,100\n58\n$8,600\n$3,200\n59\n$8,800\n$3,300\n60\n$9,100\n$3,400\n61\n$9,300\n$3,500\n62\n$9,600\n$3,600\n63\n$9,900\n$3,700\n64\n$10,200\n$3,800\n65 or more\n$10,500\n$3,900.\n(d)\nComputations in case of separation, divorce, or death\nIn the case of a student who is divorced or separated, or whose spouse has died, the spouse\u2019s income and assets shall not be considered in determining the family\u2019s available income or assets.","url":"https://projectusc.org/usc/t20/s1087pp.html","content":[{"t":"sec","id":"/us/usc/t20/s1087pp","children":[{"t":"num","text":"\u00a7\u202f1087pp."},{"t":"heading","text":"Student aid index for independent students without dependents other than a spouse"},{"t":"subsec","id":"/us/usc/t20/s1087pp/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Computation of student aid index"},{"t":"para","id":"/us/usc/t20/s1087pp/a/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"For each independent student without dependents other than a spouse, the student aid index is equal to (except as provided in paragraph (2)) the sum of\u2014"},{"t":"subpara","id":"/us/usc/t20/s1087pp/a/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" the family\u2019s available income (determined in accordance with subsection (b)); and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t20/s1087pp/a/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" the family\u2019s available assets (determined in accordance with subsection (c)).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t20/s1087pp/a/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Exception"},{"t":"content","children":[{"t":"p","text":"If the sum determined under paragraph (1) with respect to an independent student without dependents other than a spouse is less than \u2212\u202f$1,500, the student aid index for the independent student shall be \u2212\u202f$1,500.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t20/s1087pp/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Family\u2019s available income"},{"t":"para","id":"/us/usc/t20/s1087pp/b/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"The family\u2019s available income is determined by\u2014"},{"t":"subpara","id":"/us/usc/t20/s1087pp/b/1/A","children":[{"t":"num","text":"(A)"},{"t":"chapeau","text":" deducting from total income (as defined in ","children":[{"t":"ref","text":"section 1087vv of this title","href":"/us/usc/t20/s1087vv","tail":")\u2014"}]},{"t":"clause","id":"/us/usc/t20/s1087pp/b/1/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" Federal income taxes;","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t20/s1087pp/b/1/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" an allowance for payroll taxes, determined in accordance with paragraph (2);","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t20/s1087pp/b/1/A/iii","children":[{"t":"num","text":"(iii)"},{"t":"chapeau","text":" an income protection allowance that is equal to\u2014"},{"t":"subclause","id":"/us/usc/t20/s1087pp/b/1/A/iii/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" in the case of a single independent student without dependents, $14,630, as adjusted pursuant to ","children":[{"t":"ref","text":"section 1078rr(b) of this title","href":"/us/usc/t20/s1078rr/b","tail":"; and"}],"tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t20/s1087pp/b/1/A/iii/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" in the case of a married independent student without dependents, $23,460, as adjusted pursuant to ","children":[{"t":"ref","text":"section 1078rr(b) of this title","href":"/us/usc/t20/s1078rr/b","tail":"; and"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t20/s1087pp/b/1/A/iv","children":[{"t":"num","text":"(iv)"},{"t":"content","text":" in the case of a married independent student, an employment expense allowance, as determined in accordance with paragraph (3); and","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t20/s1087pp/b/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" multiplying the amount determined under subparagraph (A) by 50 percent.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t20/s1087pp/b/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Allowance for payroll taxes"},{"t":"chapeau","text":"The allowance for payroll taxes is equal to the sum of\u2014"},{"t":"subpara","id":"/us/usc/t20/s1087pp/b/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" the total amount earned by the student (and spouse, if appropriate), multiplied by the rate of tax under ","children":[{"t":"ref","text":"section 3101(b) of title 26","href":"/us/usc/t26/s3101/b","tail":"; and"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t20/s1087pp/b/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" the amount earned by the student (and spouse, if appropriate) that does not exceed such contribution and benefit base (twice such contribution and benefit base, in the case of a joint return) for the year of the earnings, multiplied by the rate of tax applicable to such earnings under ","children":[{"t":"ref","text":"section 3101(a) of title 26","href":"/us/usc/t26/s3101/a","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t20/s1087pp/b/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Employment expense allowance"},{"t":"chapeau","text":"The employment expense allowance is equal to the following:"},{"t":"subpara","id":"/us/usc/t20/s1087pp/b/3/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" If the student is married, such allowance is equal to the lesser of $4,000 or 35 percent of the couple\u2019s combined earned income (as adjusted by the Secretary pursuant to ","children":[{"t":"ref","text":"section 1087rr(g) of this title","href":"/us/usc/t20/s1087rr/g","tail":")."}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t20/s1087pp/b/3/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" If the student is not married, the employment expense allowance is zero.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t20/s1087pp/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Family\u2019s available assets"},{"t":"para","id":"/us/usc/t20/s1087pp/c/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"subpara","id":"/us/usc/t20/s1087pp/c/1/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"Determination"},{"t":"chapeau","text":"Except as provided in subparagraph (B), the family\u2019s available assets are equal to\u2014"},{"t":"clause","id":"/us/usc/t20/s1087pp/c/1/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" the difference between the family\u2019s assets (as defined in ","children":[{"t":"ref","text":"section 1087vv(f) of this title","href":"/us/usc/t20/s1087vv/f","tail":") and the asset protection allowance (determined in accordance with paragraph (2)); multiplied by"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t20/s1087pp/c/1/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" 20 percent.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t20/s1087pp/c/1/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Not less than zero"},{"t":"content","children":[{"t":"p","text":"The family\u2019s available assets under this subsection shall not be less than zero.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t20/s1087pp/c/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Asset protection allowance"},{"t":"content","children":[{"t":"p","text":"The asset protection allowance is calculated based on the following table (as revised by the Secretary pursuant to ","children":[{"t":"ref","text":"section 1087rr(d) of this title","href":"/us/usc/t20/s1087rr/d","tail":"):"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"p","text":"Asset Protection Allowances for Families and Students"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"p","text":"If the age of the student is\u2014"},{"t":"p","text":"And the student is"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"p","text":"married"},{"t":"p","text":"single"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"p","text":"\u2001"},{"t":"p","text":" then the allowance is\u2014"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"25 or less"}]},{"t":"p","text":"\u2000$\u2001\u202f0"},{"t":"p","text":"\u2001\u2000\u202f$0"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"26"}]},{"t":"p","text":"\u2001$400"},{"t":"p","text":"\u2001$100"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"27"}]},{"t":"p","text":"\u2001$700"},{"t":"p","text":"\u2001$300"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"28"}]},{"t":"p","text":"\u2000$1,100"},{"t":"p","text":"\u2001$400"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"29"}]},{"t":"p","text":"\u2000$1,500"},{"t":"p","text":"\u2001$600"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"30"}]},{"t":"p","text":"\u2000$1,800"},{"t":"p","text":"\u2001$700"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"31"}]},{"t":"p","text":"\u2000$2,200"},{"t":"p","text":"\u2001$800"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"32"}]},{"t":"p","text":"\u2000$2,600"},{"t":"p","text":"\u2000$1,000"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"33"}]},{"t":"p","text":"\u2000$2,900"},{"t":"p","text":"\u2000$1,100"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"34"}]},{"t":"p","text":"\u2000$3,300"},{"t":"p","text":"\u2000$1,300"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"35"}]},{"t":"p","text":"\u2000$3,700"},{"t":"p","text":"\u2000$1,400"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"36"}]},{"t":"p","text":"\u2000$4,000"},{"t":"p","text":"\u2000$1,500"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"37"}]},{"t":"p","text":"\u2000$4,400"},{"t":"p","text":"\u2000$1,700"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"38"}]},{"t":"p","text":"\u2000$4,800"},{"t":"p","text":"\u2000$1,800"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"39"}]},{"t":"p","text":"\u2000$5,100"},{"t":"p","text":"\u2000$2,000"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"40"}]},{"t":"p","text":"\u2000$5,500"},{"t":"p","text":"\u2000$2,100"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"41"}]},{"t":"p","text":"\u2000$5,600"},{"t":"p","text":"\u2000$2,200"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"42"}]},{"t":"p","text":"\u2000$5,700"},{"t":"p","text":"\u2000$2,200"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"43"}]},{"t":"p","text":"\u2000$5,900"},{"t":"p","text":"\u2000$2,300"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"44"}]},{"t":"p","text":"\u2000$6,000"},{"t":"p","text":"\u2000$2,300"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"45"}]},{"t":"p","text":"\u2000$6,200"},{"t":"p","text":"\u2000$2,400"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"46"}]},{"t":"p","text":"\u2000$6,300"},{"t":"p","text":"\u2000$2,400"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"47"}]},{"t":"p","text":"\u2000$6,500"},{"t":"p","text":"\u2000$2,500"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"48"}]},{"t":"p","text":"\u2000$6,600"},{"t":"p","text":"\u2000$2,500"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"49"}]},{"t":"p","text":"\u2000$6,800"},{"t":"p","text":"\u2000$2,600"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"50"}]},{"t":"p","text":"\u2000$7,000"},{"t":"p","text":"\u2000$2,700"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"51"}]},{"t":"p","text":"\u2000$7,100"},{"t":"p","text":"\u2000$2,700"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"52"}]},{"t":"p","text":"\u2000$7,300"},{"t":"p","text":"\u2000$2,800"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"53"}]},{"t":"p","text":"\u2000$7,500"},{"t":"p","text":"\u2000$2,900"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"54"}]},{"t":"p","text":"\u2000$7,700"},{"t":"p","text":"\u2000$2,900"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"55"}]},{"t":"p","text":"\u2000$7,900"},{"t":"p","text":"\u2000$3,000"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"56"}]},{"t":"p","text":"\u2000$8,100"},{"t":"p","text":"\u2000$3,100"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"57"}]},{"t":"p","text":"\u2000$8,400"},{"t":"p","text":"\u2000$3,100"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"58"}]},{"t":"p","text":"\u2000$8,600"},{"t":"p","text":"\u2000$3,200"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"59"}]},{"t":"p","text":"\u2000$8,800"},{"t":"p","text":"\u2000$3,300"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"60"}]},{"t":"p","text":"\u2000$9,100"},{"t":"p","text":"\u2000$3,400"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"61"}]},{"t":"p","text":"\u2000$9,300"},{"t":"p","text":"\u2000$3,500"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"62"}]},{"t":"p","text":"\u2000$9,600"},{"t":"p","text":"\u2000$3,600"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"63"}]},{"t":"p","text":"\u2000$9,900"},{"t":"p","text":"\u2000$3,700"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"64"}]},{"t":"p","text":"$10,200"},{"t":"p","text":"\u2000$3,800"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"65 or more"}]},{"t":"p","text":"$10,500"},{"t":"p","text":"\u2000$3,900."},{"t":"text","text":"\n"},{"t":"text","text":"\n","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t20/s1087pp/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Computations in case of separation, divorce, or death"},{"t":"content","children":[{"t":"p","text":"In the case of a student who is divorced or separated, or whose spouse has died, the spouse\u2019s income and assets shall not be considered in determining the family\u2019s available income or assets.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}