Title 20, EducationRelease 119-110
§1087qq Student Aid Index for Independent Students with Dependents Other Than a Spouse
Title 20 › CHAPTER 28 — HIGHER EDUCATION RESOURCES AND STUDENT ASSISTANCE › SUBCHAPTER IV — STUDENT ASSISTANCE › Part F — Need Analysis › § 1087qq
Summary
Calculates a student aid index for an independent student who has dependents other than a spouse. First it finds "adjusted available income" by adding two things: the family’s available income and the family’s available assets. Family available income equals total income minus federal income taxes, a payroll-tax allowance (using the tax-code rates and wage-base rules), an income protection allowance, and an employment expense allowance. The employment expense allowance is the smaller of $4,000 or 35% of earned income. Family available assets equal seven percent of (family assets minus an age-based asset protection allowance), but not less than zero. After adding income and assets, the law applies an assessment schedule to that adjusted available income to get the student aid index. If the result would be less than −$1,500, the student aid index is −$1,500. The income protection allowance amounts are: for married students with dependents, $46,140 for a family of 3; $56,970 for 4; $67,230 for 5; $78,620 for 6; and add $8,880 for each extra person. For single students with dependents, $43,920 for a family of 2; $54,690 for 3; $67,520 for 4; $79,680 for 5; $93,180 for 6; and add $10,530 for each extra person. The asset protection allowance starts at $0 for age 25 or less and rises with age up to $10,500 for married and $3,900 for single at age 65 or more. The assessment schedule is: AAI less than −$6,820 → −$1,500; −$6,820 to $17,400 → 22% of AAI; $17,401–$21,800 → $3,828 + 25% of AAI over $17,400; $21,801–$26,200 → $4,928 + 29% of AAI over $21,800; $26,201–$30,700 → $6,204 + 34% of AAI over $26,200; $30,701–$35,100 → $7,734 + 40% of AAI over $30,700; $35,101 or more → $9,494 + 47% of AAI over $35,100. If a student is divorced, separated, or widowed, the former or deceased spouse’s income and assets are not counted.
Full Legal Text
Title 20, §1087qq
Education, Source: USLM XML via OLRC
(a)Computation of student aid index
(1)In general
For each independent student with dependents other than a spouse, the student aid index is equal to the amount determined by—
(A)computing adjusted available income by adding—
(i)the family’s available income (determined in accordance with subsection (b)); and
(ii)the family’s available assets (determined in accordance with subsection (c));
(B)assessing such adjusted available income in accordance with an assessment schedule set forth in subsection (d); and
(C)considering such assessment resulting under subparagraph (B) as the amount determined under this subsection.
(2)Exception
If the sum determined under paragraph (1) with respect to an independent student with dependents other than a spouse is less than − $1,500, the student aid index for the independent student shall be − $1,500.
(b)Family’s available income
(1)In general
The family’s available income is determined by deducting from total income (as defined in section 1087vv of this title)—
(A)Federal income taxes;
(B)an allowance for payroll taxes, determined in accordance with paragraph (2);
(C)an income protection allowance, determined in accordance with paragraph (3); and
(D)an employment expense allowance, determined in accordance with paragraph (4).
(2)Allowance for payroll taxes
The allowance for payroll taxes is equal to the sum of— (A)
(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 section 3101(a) of title 26.
(3)Income protection allowance
The income protection allowance shall equal the amount determined in the following table, as adjusted by the Secretary pursuant to section 1078rr(b) of this title:
(A)In the case of a married independent student with dependents:
Income Protection Allowance (to be adjusted for 2023–2024 and succeeding years)
Family Size (including student) | Amount
3 | $46,140
4 | $56,970
5 | $67,230
6 | $78,620
For each additional add | $8,880.
(B)In the case of a single independent student with dependents:
Income Protection Allowance (to be adjusted for 2023–2024 and succeeding years)
Family Size (including student) | Amount
2 | $43,920
3 | $54,690
4 | $67,520
5 | $79,680
6 | $93,180
For each additional add | $10,530.
(4)Employment expense allowance
The employment expense allowance is equal to the lesser of $4,000 or 35 percent of the student’s earned income or the combined earned income of the student and the student’s spouse, if applicable (as adjusted by the Secretary pursuant to section 1087rr(g) of this title).
(c)Family’s available assets
(1)In general
(A)Determination
Except as provided in subparagraph (B), the family’s available assets are equal to—
(i)the difference between the family’s assets (as defined in 1087vv(f) of this title) and the asset protection allowance (determined in accordance with paragraph (2)); multiplied by
(ii)7 percent.
(B)Not less than zero
The family’s available assets under this subsection shall not be less than zero.
(2)Asset protection allowance
The asset protection allowance is calculated based on the following table (as revised by the Secretary pursuant to section 1087rr(d) of this title):
Asset Protection Allowances for Families and Students
If the age of the student is— | And the student is
married | single
| then the allowance is—
25 or less | $ 0 | $0
26 | $400 | $100
27 | $700 | $300
28 | $1,100 | $400
29 | $1,500 | $600
30 | $1,800 | $700
31 | $2,200 | $800
32 | $2,600 | $1,000
33 | $2,900 | $1,100
34 | $3,300 | $1,300
35 | $3,700 | $1,400
36 | $4,000 | $1,500
37 | $4,400 | $1,700
38 | $4,800 | $1,800
39 | $5,100 | $2,000
40 | $5,500 | $2,100
41 | $5,600 | $2,200
42 | $5,700 | $2,200
43 | $5,900 | $2,300
44 | $6,000 | $2,300
45 | $6,200 | $2,400
46 | $6,300 | $2,400
47 | $6,500 | $2,500
48 | $6,600 | $2,500
49 | $6,800 | $2,600
50 | $7,000 | $2,700
51 | $7,100 | $2,700
52 | $7,300 | $2,800
53 | $7,500 | $2,900
54 | $7,700 | $2,900
55 | $7,900 | $3,000
56 | $8,100 | $3,100
57 | $8,400 | $3,100
58 | $8,600 | $3,200
59 | $8,800 | $3,300
60 | $9,100 | $3,400
61 | $9,300 | $3,500
62 | $9,600 | $3,600
63 | $9,900 | $3,700
64 | $10,200 | $3,800
65 or more | $10,500 | $3,900.
(d)Assessment schedule
The assessment of adjusted available income (as determined under subsection (a)(1) and hereafter in this subsection referred to as “AAI”) is calculated based on the following table (as revised by the Secretary pursuant to section 1087rr(e) of this title):
Assessment From Adjusted Available Income
If AAI is— | Then the assessment is—
Less than − $6,820 | − $1,500
− $6,820 to $17,400 | 22% of AAI
$17,401 to $21,800 | $3,828 + 25% of AAI over $17,400
$21,801 to $26,200 | $4,928 + 29% of AAI over $21,800
$26,201 to $30,700 | $6,204 + 34% of AAI over $26,200
$30,701 to $35,100 | $7,734 + 40% of AAI over $30,700
$35,101 or more | $9,494 + 47% of AAI over $35,100.
(e)Computations in case of separation, divorce, or death
In the case of a student who is divorced or separated, or whose spouse has died, the spouse’s income and assets shall not be considered in determining the family’s available income or assets.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2020—Pub. L. 116–260 amended section generally. Prior to amendment, section related to family contribution for independent students with dependents other than a spouse. 2009—Subsec. (b)(5)(B). Pub. L. 111–39 made technical amendment to reference in original act which appears in text as reference to section 2 of title 26. 2007—Subsec. (b)(4). Pub. L. 110–84 amended par. (4) generally. Prior to amendment, par. (4) consisted of a single table to be used to determine income protection allowances. 2006—Subsec. (c)(4). Pub. L. 109–171 substituted “7” for “12”. 1998—Subsec. (a)(4). Pub. L. 105–244 added par. (4). 1997—Subsec. (b)(1)(F). Pub. L. 105–78 added subpar. (F). 1993—Subsec. (b)(4). Pub. L. 103–208, § 2(g)(2), substituted “$9,510” for “9,510” in table. Subsec. (e). Pub. L. 103–208, § 2(g)(7), added subsec. (e). 1992—Pub. L. 102–325 amended section generally, substituting provisions relating to family contribution for independent students with dependents other than a spouse for provisions relating to family contribution for independent students with dependents (including a spouse). 1987—Subsec. (a)(1)(C). Pub. L. 100–50, § 14(18), added subpar. (C). Subsec. (b)(2). Pub. L. 100–50, § 14(1), substituted “section 1087rr of this title” for “section 1087ss of this title”. Subsec. (b)(5)(A). Pub. L. 100–50, § 14(19), substituted “$2,100” for “$2,000”. Subsec. (b)(7). Pub. L. 100–50, § 14(2), struck out “National” before “Center”. Subsec. (c)(2)(B). Pub. L. 100–50, § 14(3), substituted “displaced homemaker” for “dislocated homemaker”. Subsec. (c)(2)(C). Pub. L. 100–50, § 14(1), (4), substituted “section 1087rr of this title” for “section 1087ss of this title” in text, added table, and struck out former table which read as follows: “Adjusted Net Worth of a Business or Farm If the net worth of a business or farm is—Then the adjusted net worth is: Less than $1$0 $1–$65,00040 percent of NW $65,001–$195,000$26,000 plus 50 percent of NW over $65,000 $195,001–$325,000$91,000 plus 60 percent of NW over $195,000 $325,001 or more$169,000 plus 100 percent of NW over $325,000”. Subsec. (c)(4)(B). Pub. L. 100–50, § 14(5), substituted “$15,999” for “$15,000”. Subsec. (c)(4)(C). Pub. L. 100–50, § 14(6), substituted “$16,000” for “$15,000” in three places. Subsec. (d). Pub. L. 100–50, § 14(1), (8), substituted “section 1087rr of this title” for “section 1087ss of this title” in text and inserted a minus sign before “$3,409” in two places in table.
Statutory Notes and Related Subsidiaries
Effective Date
of 2020 AmendmentAmendment by Pub. L. 116–260 effective July 1, 2024, except as otherwise expressly provided, and applicable with respect to award year 2024–2025 and each subsequent award year, as determined under this chapter, see section 701(b) of Pub. L. 116–260, set out as a note under section 1001 of this title.
Effective Date
of 2009 AmendmentAmendment by Pub. L. 111–39 effective as if enacted on the date of enactment of Pub. L. 110–315 (Aug. 14, 2008), see section 3 of Pub. L. 111–39, set out as a note under section 1001 of this title.
Effective Date
of 2007 AmendmentAmendment by Pub. L. 110–84 effective July 1, 2009, see section 601(e) of Pub. L. 110–84, set out as a note under section 1087oo of this title.
Effective Date
of 2006 AmendmentAmendment by Pub. L. 109–171 effective
July 1, 2006, except as otherwise provided, see section 8001(c) of Pub. L. 109–171, set out as a note under section 1002 of this title. Pub. L. 109–171, title VIII, § 8017(c)(2), Feb. 8, 2006, 120 Stat. 173, provided that: “The amendment made by paragraph (1) [amending this section] shall apply with respect to determinations of need for periods of enrollment beginning on or after
July 1, 2007.”
Effective Date
of 1998 AmendmentAmendment by Pub. L. 105–244, effective Oct. 7, 1998, and applicable with respect to determinations of need under this part for academic years beginning on or after July 1, 2000, see section 480A of Pub. L. 105–244, set out as a note under section 1087kk of this title.
Effective Date
of 1993 AmendmentAmendment by Pub. L. 103–208 effective as if included in the Higher Education
Amendments
of 1992, Pub. L. 102–325, except as otherwise provided, see section 5(a) of Pub. L. 103–208, set out as a note under section 1051 of this title.
Effective Date
of 1992 AmendmentAmendment by Pub. L. 102–325 applicable with respect to determinations of need under this part for award years beginning on or after July 1, 1993, see section 471(b) of Pub. L. 102–325, set out as a note under section 1087kk of this title.
Effective Date
of 1987 AmendmentAmendment by Pub. L. 100–50 effective as if enacted as part of the Higher Education
Amendments
of 1986, Pub. L. 99–498, see section 27 of Pub. L. 100–50, set out as a note under section 1001 of this title.
Reference
Citations & Metadata
Citation
20 U.S.C. § 1087qq
Title 20, Education
Last Updated
Sep 23, 2026
Release point: 119-110