Applicants who do not receive Social Security benefits are directed in the form's instructions to enter zero (0) in the space provided and not leave it blank. If the applicant fails to list an amount or enter zero in the space here, then the local Tax Credit employee should send the pension request form letter (HTC-12) only to those applicants who are 62 years of age or older or disabled or who are widowed and over age 60.

The application form also states that applicants who do receive Social Security benefits must attach a copy of Form SSA-1099. Local Tax Credit employee must compare the amount of Social Security benefits reported by the applicant with what appears on the Form SSA-1099. A form letter (HTC-12A) has been provided for requesting Form 1099 from applicants not submitting it with the application.

The Court of Special Appeals decision in Glick, supra states that the full amount of Social Security and Railroad Retirement benefits are countable since the Tax Credit law itself specifically includes them by name and since the purpose of this program is to determine the total amount of monies the person receives each year with which the property tax bill can be paid. Nontaxable dollars such as Social Security benefits are just as spendable as earned wages. The Glick decision further states that the fact the applicant contributed to either the Social Security or Railroad Retirement systems during the working years does not change the countability of these sums. The Court specifically held that even the return of a federal retiree's own pension contributions during the first three years of retirement are properly countable as income for purposes of the Homeowners' Tax Credit Program.

As an incidental matter, the Department will not count the amount of Social Security benefits received by one spouse when that person is confined to a nursing home and the other spouse remaining in the home has his or her own benefits and income.