I have a client is who may be eligible for low-income housing, but must bring in a minimum of $1,006. However, they get only $938.40 per month in SSI. The housing corporation in question suggested I find out if SSI recipients pay taxes on SSI, and therefore if the client's gross amount before taxes is at or over $1006, he's in. Are taxes taken out of SSI before the recipient's check is sent to them? Is the amount shown on the recipients award letter before or after taxes (if any are taken out)?

Taxes are not normally withheld from SSI payments, though they may be if the recipient so chooses. The statements he receives would show the amount of taxes withheld, if any. Given that taxes are would only be applicable if your client has income greater than $25K/year, it's doubtful that he would elect this.