Japanese American and Aleutian Restitution Payments

Japanese American and Aleutian Restitution Payments. A. These payments are defined as follows: 1. Payments by the US government to individual Japanese-Americans or the spouse or parent of an individual of Japanese ancestry and Aleuts who were interned or relocated during WWII. This exclusion also includes payments made by the Canadian government to Japanese-Canadians interned or relocated during WWII. B. These payments are treated as follows: 1. These payments are excluded from income and resources. 2. Effective July 2004, interest earned on unspent restitution payments is excluded from income.