reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 103 - Resources › Chapter 6 - Annuities › Rule 23-103-6.5 - Determining Whether an Annuity (Purchased After 02/08/2006) is Actuarially Sound

Current through June 25, 2024
A determination must be made on whether the purchase of
				  annuities, other than qualifying IRS annuities, is treated as a transfer of
				  assets for less than fair market value.
A. If the expected return on the annuity is
				commensurate with a reasonable estimate of the life expectancy of the
				annuitant, the annuity can be deemed actuarially sound. The life expectancy
				tables published by the Office of the Actuary of the Security Administration
				are used.
B. The average number of
				years of expected life remaining for the individual must coincide with the life
				of the annuity. If the individual is not reasonably expected to live longer
				than the guarantee period of the annuity, the individual will not receive fair
				market value of the annuity based on the projected return.
C. If this is the case, the annuity is not
				actuarially sound and a transfer of assets for less than fair market value has
				taken place, subjecting the individual to a penalty.
D. The penalty is assessed based on a
				transfer of assets that is considered to have occurred at the time the annuity
				was purchased, using the full purchase price as the amount
				transferred.
Social Security Act
				  §1917(c); Deficit Reduction Act of 2005 §6011 and §6016 (Rev.
				  2006).
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 103 - Resources › Chapter 7 - OBRA-93 and DRA Transfer Policy › Rule 23-103-7.1 - OBRA-93 and DRA Transfer Policy Principles

Current through June 25, 2024
A. General.
1. Section 13611 of the Omnibus Budget
				Reconciliation Act of 1993 (
				P.L.
				103-66 ), herein referred to as OBRA-93, amended
				Section 1917(c)(1) of the Social Security Act to revise transfer of assets
				policy previously described in the Medicare Catastrophic Coverage Act (MCCA) of
				1988 ( P.L. 100-360 ). Assets disposed of on or before the enactment of
				OBRA-93, which was August 10, 1993, will be evaluated under MCCA policy
				discussed in Miss. Admin. Code Part 103, Chapter 11. Assets disposed of on or
				after August 11, 1993, will be evaluated under policy mandated by OBRA-93 and
				revised by the Deficit Reduction Act of 2005, effective February 8,
				2006.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 103 - Resources › Chapter 8 - Medicaid Qualifying Trusts (MQT) › Rule 23-103-8.1 - Treatment of Medicaid Qualifying Trusts (MQT)

Current through June 25, 2024
A. The
				provisions in this section are applicable to any trust or similar legal device
				established on or after March 1, 1987, through August 10, 1993, that meet MQT
				criteria. If MQT criteria are not met, defer to Standard Trust policy.
1. A Medicaid Qualifying Trust is a trust or
				similar device, which:
a) Is established
				(other than by will) with the applicant/recipient's own funds, by the
				applicant/recipient (or spouse);
b)
				Names the applicant/recipient as the trust beneficiary for all or part of the
				payments from the trus; and
c)
				Permits the trustee to exercise any discretion with respect to the distribution
				of such payments to the individual.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 103 - Resources › Chapter 9 - Standard Trusts › Rule 23-103-9.1 - Treatment of Standard Trusts

Current through June 25, 2024
A. Standard trust
				policy is applicable to trusts or conservatorships established prior to March
				1, 1987, and/or trusts that do not meet the criteria of OBRA-93 or MQT trusts,
				regardless of the date established. Testamentary trusts where the Medicaid
				client is the beneficiary are also standard trusts.
B. In all situations discussed under this
				rule, a copy of the trust agreement or court documents must be obtained for
				review.
C. Whether the trust is
				counted as a resource depends on the client's role as beneficiary or trustee
				and the specific terms of the trust.
1.
				Treatment When the Medicaid Client is Trustee.
a) Generally, a person appointed as a trustee
				cannot use any of the funds in the trust for his/her own benefit.
b) Thus, an individual can be a trustee of a
				valuable trust and not be able to receive money from the trust since he/she has
				no access to the funds for personal use.
c) When the trustee has no access to the
				funds for personal use, the trust is not a resource to the client who is the
				trustee.
d) However, under certain
				circumstances the trust is a countable resource to the client who is the
				trustee. Count the trust as a resource, regardless of whose funds were
				originally deposited into the trust, if the client:
1) Is the trustee, and
2) Has the legal ability to revoke the trust
				and
3) Use the money for his own
				benefit.
e) Also,
				consider the trust a resource to the client if either the client or living-with
				spouse (eligible or ineligible) is the person who created the trust and has the
				right to dissolve it and use the funds for his own benefit.
f) Where trust principal is considered a
				resource to the trustee, count the total value of the trust and count any
				interest or distributions as a resource the month following the month of
				receipt.
g) Do not count as income
				any withdrawals made from the trust by the trustee since the funds have already
				been counted as a resource.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 103 - Resources › Chapter 10 - Conservatorships Prior to 3/1/1987 › Rule 23-103-10.1 - Treatment of Conservatorships Prior to 03/01/1987

Current through June 25, 2024
A.
				Conservators and legal guardians are court appointed and are usually court
				controlled. These types of legal arrangements are initiated when the competence
				of an individual is at issue. Technically, a legal guardian is appointed to
				serve over an individual and the individual's resources, whereas a conservator
				is appointed only to handle an individual's resources. Regardless of the legal
				term used, an application or active case involving a conservator or legal
				guardian is handled as outlined below.
1. In
				the absence of evidence to the contrary, conserved liquid and non-liquid
				resources held by a guardian or conservator on behalf of a Medicaid applicant
				or recipient are countable resources to that client.
a) The fact that the guardian/conservator
				manages and controls the funds, (e.g., makes the actual (withdrawals), does not
				alter the attribution of the resource to the client. Since the
				guardian/conservator legally acts on behalf of the incompetent individual, it
				is the same as if the individual is controlling or managing the
				resource.
b) "Evidence to the
				contrary" that may indicate a client does not have total access to conserved
				resources held by a guardian or conservator is a court order which specifies
				the disbursement of funds and/or disposal of assets.
1) If the court order or decree specifies the
				amount and frequency of funds which may be disbursed or restricts the disposal
				of resources, the court's decision in such matters determines the client's
				access.
2) However, a "silent"
				court order, which does not specify disposition and/or availability of
				conserved resources, is not considered evidence to the contrary. Therefore,
				conserved funds controlled by a silent court order are considered available to
				the client.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 103 - Resources › Chapter 11 - Medicare Catastrophic Coverage Act Transfer Policy › Rule 23-103-11.1 - Treatment of Medicare Catastrophic Coverage Act Transfer Policy

Current through June 25, 2024
A. The Medicare Catastrophic Coverage Act of
				1988 (MCAA) repealed the transfer of resources penalty for
				non-institutionalized individuals.
1. New
				transfer of resources policy created under the MCAA applies only to
				institutionalized individuals as defined below, who transfer resources on or
				after July 1, 1988 through August 10, 1993.
2. Transfers that occur after August 10,
				1993, are evaluated under OBRA-93 transfer policy.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 103 - Resources › Chapter 12 - Encumbrance of a Liquid Resource › Rule 23-103-12.1 - Treatment of the Encumbrance of a Liquid Resource

Current through June 25, 2024
A. An
				encumbrance is defined as a legal obligation to pay a debt.
1. If an applicant/recipient's combined
				resources exceed the resource limit, the amount of any encumbrances is deducted
				from the Current Market Value (CMV) to determine the equity value of a
				resource.
2. The equity value is
				countable toward the resource limit.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 103 - Resources › Chapter 13 - Resource Spenddown (Liberalized Policy) › Rule 23-103-13.1 - Treatment of Resource Spenddown Under Liberalized Policy

Current through June 25, 2024
A.
				Effective October 1, 1989, eligibility can exist for an entire month when an
				individual or couple, subject to liberalized resource policy, meets the
				resource test during the month.
B.
				The applicant is allowed to "spenddown" resources in a month to become eligible
				for that month.
C. Under the
				liberalized spenddown provisions, resources can be reduced within the
				applicable limit and as long as resources remain within the limit for that
				month, eligibility can be established. The following are considered in making
				the determination:
1. Do not allow payment of
				expenses that will be returned, refunded or reimbursed as legitimate spenddown
				expenses when calculating resources for a given month. Client-owned resources
				spent for reimbursable expenses count as an available resource in the month
				paid.
2. Allow outstanding
				checks/payments as an expense if proof is provided that the payment was
				authorized during the spenddown month and the expense is
				nonreimbursable.
3. The spenddown
				provision implies that an individual spends down to the resource limit and
				remains at or below the limit for the remainder of the month. When determining
				eligibility for a prior period and reviewing the resource situation for a full
				month, the individual or couple must have depleted resources to acceptable
				level and remained eligible for that month for a true spenddown to have
				occurred.
a) Example: An individual had $5,000
				in a bank account on the first of the month and spent $3,000 on a pre-paid
				burial contract on the 5th of the month. However, on
				the 20th, he sold his car, which was excluded as a
				resource for $2,500. The $2,500 then becomes a resource (conversion of a
				resource) in the same month and unless the individual spends the excess $2,500
				by the end of the month, eligibility cannot be established for that
				month.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 103 - Resources › Chapter 14 - Deeming of Resources › Rule 23-103-14.1 - Treatment of Resource Deeming

Current through June 25, 2024
A. For SSI and
				Medicaid purposes, an individual's resources are deemed to include any
				resources of an ineligible spouse or ineligible parent(s).
1. Resources are deemed whether or not they
				are actually available.
2. Deeming
				only applies in household situations, i.e., it only applies to an eligible with
				an ineligible spouse or parent(s).
a) In
				deeming resources from one spouse to the other, consider only the resources of
				those two individuals.
b) In
				deeming resources from a parent to a child, consider only the resources of the
				parent.
c) Where there is more than
				one eligible child, the resources available for deeming are shared equally
				among the children.
1) Eample: If there are
				two eligible children and $500 in parental resources must be deemed, deem $250
				to each child.
d) Do not
				include the resources of a stepparent who is not legally liable for support of
				the child under state law in the deeming process.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 103 - Resources › Chapter 15 - General Verification Requirements › Rule 23-103-15.1 - General Verification Requirements

Current through June 25, 2024
A. Generally,
				resources must be verified for any month for which you must determine
				eligibility. For the following types of action, verify as follows:
1. Applications.
a) Specifically, for initial applications,
				verify the value of resources for the month of application and each month(s) of
				possible retroactive eligibility. Verify months subsequent to the month of
				application as necessary.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 1 - Introduction to Income - ABD Programs › Rule 23-104-1.1 - Income Rules

Current through June 25, 2024
A. Chapters 1 - 10
				discuss sources and treatment of income in the Aged, Blind and Disabled (ABD)
				programs. Eligibility for the ABD Medicaid programs is based on the rules used
				to decide eligibility for Supplemental Security Income (SSI). In accordance
				with
				42 CFR
				435.601, Medicaid is required to use SSI
				financial eligibility requirements unless a subsequently issued Medicaid
				statute or regulation supersedes SSI policy. In addition, 1902(r)(2) of the
				Social Security Act allows states to apply income rules to certain Medicaid
				categories that are more liberal than the SSI program.
B. The following income rules are based on
				SSI income policy:
1. Income is counted on a
				monthly basis.
2. An individual who
				has too much income in a particular month is not eligible for Medicaid for that
				month.
3. Income may include more
				or less than is actually received. For example:
a) Expenses of obtaining income
				(less);
b) Garnishment (more);
				or
c) Gross earnings before any
				deductions (more).
4.
				Not all income counts in determining eligibility.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 2 - What is Income › Rule 23-104-2.1 - Definition of Income

Current through June 25, 2024
A. Income is
				defined as any item an individual receives in cash (or in some cases in-kind)
				that can be used to meet his/her needs for food or shelter.
1. Effective March 9, 2005, clothing is no
				longer considered a basic need for SSI purposes.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 2 - What is Income › Rule 23-104-2.2 - Relationship of Income to Resources

Current through June 25, 2024
A. The following
				must be considered in determining the relationship of income to resources:
1. Anything received in a month, from any
				source is income to an individual, subject to the SSI definition of
				income.
2. Anything the individual
				owned prior to the month under consideration is subject to resource counting
				rules.
3. The same item cannot be
				counted as both a resource and income in the same month. An item received for
				the current month is income for the current month only. If held by the
				individual until the following month, that item is subject to resource counting
				rules. Any exceptions are noted in the discussion of the particular type of
				income involved.
a) Example: Mr. Jones
				receives his Social Security check in March. It is directly deposited into his
				checking account. Count the Social Security check as income in March and
				subtract the deposit from the checking account to determine how much he has in
				resources for March. If Mr. Jones carries all or part of the check into April,
				the remaining amount is counted as a resource.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 2 - What is Income › Rule 23-104-2.3 - Types of Income

Current through June 25, 2024
A. Income is either
				earned or unearned.
B. Different
				rules apply to each type of income.
C. Some examples of the types of income are
				listed below:
1. Earned income consists of the
				following types of payments:
a)
				Wages;
b) Net earnings from
				self-employment (NESE);
c) Payments
				for services performed in a sheltered workshop or work activities
				center;
d) Royalties earned by an
				individual in connection with any publication of his work and any honoraria
				received for services rendered.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 2 - What is Income › Rule 23-104-2.4 - Forms of Income

Current through June 25, 2024
A. Whether earned
				or unearned, income may be received in either of two forms:
1. Cash, which is currency, checks, money
				orders or Electronic Funds Transfers (EFTs), such as:
a) Social Security;
b) Unemployment Compensation;
c) Wages.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 2 - What is Income › Rule 23-104-2.5 - The Effect of Garnishment or Seizure

Current through June 25, 2024
A. A garnishment or
				seizure is a withholding of an amount from earned or unearned income in order
				to satisfy a debt or legal obligation. Amounts withheld from earned or unearned
				income to satisfy a debt or legal obligation are income for Medicaid purposes.
1. Example: Ms. Jones' wages are being
				garnished to repay a delinquent debt. The amount withheld for the garnishment
				is countable income.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 2 - What is Income › Rule 23-104-2.6 - When Income is Counted

Current through June 25, 2024
A. Generally, count
				income in the earliest month it is:
1.
				Received by the individual;
2.
				Credited to an individual's account; or
3. Set aside for an individual's
				use.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 2 - What is Income › Rule 23-104-2.7 - Income Determinations Involving Agents

Current through June 25, 2024
A. Monies
				received by an individual in his capacity as an agent on another's behalf (such
				as a representative payee) are not income to him. However, monies a person
				receives for his own use (not paid on behalf of another) must be evaluated
				under regular income rules.
1. Example: Mr.
				Jones is receiving a Social Security check as the payee for his disabled child.
				This check is counted as income for the child, not Mr. Jones.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 2 - What is Income › Rule 23-104-2.8 - Income Derived from Joint Bank Accounts

Current through June 25, 2024
A. The following
				explains how to charge income in situations involving joint bank accounts held
				by Medicaid applicants/recipients with other individuals:
1. Eligible with Ineligible. When an
				applicant/recipient and an ineligible individual hold a joint bank account, the
				full amount of any deposit, regardless of the source of the deposit, is income
				to the applicant/recipient unless:
a) The
				ineligible individual is a deemor (parent or spouse) for income and/or resource
				purposes. In which case the deposits are income to the person actually
				receiving them, but the ineligible's income or resources will be deemed to the
				eligible.
b) The ineligible is a
				legal guardian, or conservator of the eligible, and legal documents allow
				deposits to be treated otherwise.
c) The deposit can be excluded under some
				other provision.
d) Spousal
				impoverishment rules apply.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 2 - What is Income › Rule 23-104-2.9 - Income from Trusts and Conservatorships

Current through June 25, 2024
A. Generally, if
				the client has a right to the income from the principal of a trust or
				conservatorship, it is income to him as it becomes available.
B. If the client has no right to the income
				from the trust/conserved funds, then only the payments actually paid from the
				trust would be income.
C. The
				income/resource rules that apply to a trust or conservatorship depend on when
				the trust or conservatorship was established. Refer to Part 103, Chapter 5, for
				a complete discussion of applicable income/resource rules.
Social Security Act
				  §1902 (r)(2); 42 CFR §435.601(b) (Rev
				  1994).
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 3 - What is Not Income › Rule 23-104-3.1 - Items Not Considered Income for Medicaid Purposes

Current through June 25, 2024
A.
				Some items received by an individual are not income because they do not meet
				the definition of income. Other items are income by definition, but are
				excluded from an individual's income by federal statute. Only those items
				specifically listed in the law and regulations can be excluded from income. The
				items in this section are not considered income for Medicaid purposes, as
				follows:
1. Medical and Social Services. These
				services are not income for Medicaid purposes. Under the circumstances
				specified in this section, cash and in-kind items received in conjunction with
				medical and social services are also not income.
a) Medical services are those services which
				are directed toward diagnostic, preventive, therapeutic or palliative treatment
				of a medical condition and which are performed, directed or supervised by a
				state licensed health professional.
1) The
				term "medical services" includes any room and board (i.e., food or shelter)
				provided during a medical confinement, as well as in-kind medical items such as
				prescription drugs, eyeglasses, prosthetics and their maintenance, electric
				wheelchairs, modified scooters and specially trained animals, such as seeing
				eye dogs, and their maintenance. Transportation to and from medical treatment
				is also considered a medical service.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 4 - Exclusions for Earned and Unearned Income › Rule 23-104-4.1 - Exclusions that Apply to both Earned and Unearned Income

Current through June 25, 2024
A.
				An exclusion is an amount of income which does not count in determining
				eligibility and payment amount.
B.
				Exclusions never reduce income below zero.
C. There are three statutory exclusions that
				apply to both earned and unearned income, as follows:
1. General Exclusion;
2. Infrequent and Irregular Income Exclusion;
				and
3. Plan for Achieving
				Self-Support (PASS) Exclusion.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 4 - Exclusions for Earned and Unearned Income › Rule 23-104-4.2 - General Income Exclusion

Current through June 25, 2024
A. A general income
				exclusion of either $50 or $20 per month is applied based on whether the
				program operates under liberalized or strict SSI income policy.
1. Under liberalized income policy, the
				general exclusion is $50 for the following programs:
a) Qualified Medicare Beneficiaries
				(QMB);
b) Specified Low-Income
				Medicare Beneficiaries (SLMB);
c)
				Qualifying Individuals (QI);
d)
				Working Disabled (WD); and
e)
				Healthier Mississippi Waiver.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 4 - Exclusions for Earned and Unearned Income › Rule 23-104-4.3 - Infrequent and Irregular Income Exclusion

Current through June 25, 2024
A. For this
				exclusion to apply, the earned or unearned income must be received infrequently
				or irregularly, as defined below. This provision does not apply to unearned
				income that is subject to other exclusions, i.e., infrequent or irregular child
				support, subject to the one-third child support exclusion.
1. Infrequent Income. Effective September 8,
				2006, income is considered to be received infrequently if an individual
				receives it only once during a calendar quarter from a single source and the
				individual did not receive that type of income in the month immediately
				preceding that month or in the month immediately subsequent to that month,
				regardless of whether these payments occur in different calendar
				quarters.
2. Irregular Income.
				Income is considered to be received irregularly if an individual cannot
				reasonably expect to receive it.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 4 - Exclusions for Earned and Unearned Income › Rule 23-104-4.4 - Plan for Achieving Self-Support (PASS) Exclusion

Current through June 25, 2024
A.
				The Social Security Act permits the exclusion of income and resources of a
				person who is blind or disabled if the person needs such income to fulfill a
				Plan for Achieving Self-Support under an approved plan.
1. This exclusion applies to a blind or
				disabled individual under age 65, or age 65 or older if the individual was
				receiving SSI, disability or blind payments, for the month before he became age
				65.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 5 - Earned Income Exclusions › Rule 23-104-5.1 - Applying the Exclusions

Current through June 25, 2024
A. While the source
				and amount of all earned income must be determined, not all earned income
				counts when determining Medicaid eligibility.
1. First, any earned income excluded by
				federal law must be disregarded.
2.
				Then the applicable income exclusions discussed in this section are applied in
				the following order to the rest of the earned income in the month:
a) Earned income tax credit payments (EITC)
				and child tax credit (CTC) payments;
b) Up to $30 of earned income in a calendar
				quarter if it is infrequent or irregular;
c) Student Earned Income Exclusion
				(SEIE);
d) Any portion of the
				$50/$20 general income exclusion which has not been excluded from unearned
				income in that same month
e) $65 of
				earned income in a month (applied only once to a couple, even when both
				members, whether eligible or ineligible, have earned income);
f) Earned income of disabled individuals used
				to pay impairment-related expenses (IRWE);
g) One-half of the remaining earned income in
				a month;
h) Earned income of blind
				individuals used to meet work needs (BWE);
i) Any earned income used to fulfill an
				approved plan to achieve self-support (PASS);
j) An unused earned income exclusion is never
				applied to unearned income and cannot be carried over for use in subsequent
				months.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 5 - Earned Income Exclusions › Rule 23-104-5.2 - Exclusion of Earned Income Tax Credit (EITC) and Child Tax Credit (CTC) Payments

Current through June 25, 2024
A. The EITC is a
				special tax credit that reduces the federal tax liability and results in a
				payment to the low-income taxpayer, either as advance from the employer or a
				refund from IRS. Exclude the EITC received either as an advance or as a
				refund.
B. The CTC is a special
				refundable federal tax credit that is available to parents, step-parents,
				grandparents and foster parents and provides a refund to individuals even if
				they do not owe any tax. There is no advance payment with the CTC. Exclude CTC
				refund payments from income.
Social Security Act
				  §1902 (r)(2); 42 CFR §435.601(b) (Rev
				  1994).
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 5 - Earned Income Exclusions › Rule 23-104-5.3 - Student Earned Income Exclusion (SEIE)

Current through June 25, 2024
A. Effective April
				1, 2005, the Student Earned Income Exclusion was extended to all individuals
				who are working students under the age of 22, not just those who meet the SSI
				definition of a child.
1. The SEIE will apply
				to earnings deemed from an ineligible spouse or parent(s) and it will apply to
				the joint earned income of eligible couples when both members are under age 22
				and are working students.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 5 - Earned Income Exclusions › Rule 23-104-5.4 - $65 Plus One-Half of Remainder Earned Income Exclusion

Current through June 25, 2024
A.
				$65 per month of earned income plus one-half of the remaining earned income in
				the month is excluded in the order listed in Rule 5.1.
Social Security Act
				  §1902 (r)(2); 42 CFR §435.601(b) (Rev
				  1994).
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 5 - Earned Income Exclusions › Rule 23-104-5.5 - Impairment-Related Work Expenses (IRWE) Exclusion

Current through June 25, 2024
A. IRWE expenses
				are for items or services which are directly related to enabling a person with
				a disability (other than blindness) to work and which are necessarily incurred
				by that individual because of a physical or mental impairment.
B. Any earned income of a person who is
				disabled (but not blind) that is used to meet any reasonable, non-reimbursable
				impairment-related work expenses is not counted.
C. The IRWE exclusion may be applied to the
				earnings of a disabled person who is under age 65, or is age 65 or older and
				received SSI and Medicaid or a disability payment for the month prior to
				attaining age 65.
D. The IRWE
				exclusion applies only to earned income and is applied in the order discussed
				in Rule 5.1.
Social Security Act
				  §1902 (r)(2); 42 CFR §435.601(b) (Rev
				  1994).
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 5 - Earned Income Exclusions › Rule 23-104-5.6 - Blind Work Expenses (BWE) Exclusion

Current through June 25, 2024
A. BWE represents
				any earned income of a blind person which is used to meet any expenses
				reasonably attributable to earning the income.
B. Exclude BWE from earned income if the
				blind person is under age 65, or is age 65 or older and received SSI and
				Medicaid or disability payments for the month before attaining age
				65.
C. The BWE exclusion applies to
				earned income only and in the order discussed in Rule 5.1.
Social Security Act
				  §1902 (r)(2); 42 CFR §435.601(b) (Rev
				  1994).
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.1 - Definition of Unearned Income

Current through June 25, 2024
A. Unearned income
				is all income that is not earned income.
Social Security Act
				  §1902 (r)(2); 42 CFR §435.601(b) (Rev
				  1994).
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.2 - When to Count Unearned Income

Current through June 25, 2024
A. Unearned income
				is counted as income in the earliest month it is:
1. Received by the individual;
2. Credited to the individual's account;
				or
3. Set aside for the
				individual's use.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.3 - Unearned Income Exclusions

Current through June 25, 2024
A. An exclusion is
				an amount of income that does not count in determining eligibility and payment
				amount.
1. Except for the $50/$20 general
				exclusion, no other unused unearned income exclusion may be applied to earned
				income.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.4 - Expenses Incurred to Obtain Unearned Income

Current through June 25, 2024
A. The amount
				of unearned income which must be counted in determining eligibility for
				Medicaid is the gross amount due the client; however, the gross amount of
				unearned income may be reduced by certain expenses that are an essential factor
				in obtaining a particular payment(s).
B. Unearned income does not include that part
				of a payment that is for an essential expense incurred in getting the payment.
				For example:
1. From a payment received for
				damages in connection with an accident, subtract legal, medical and other
				expenses connected with the accident; or
2. From a retroactive check from a benefit
				program other than SSI, subtract legal fees connected with that
				claim.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.5 - Overpayment Recovery from Unearned Income

Current through June 25, 2024
A. Unearned income
				includes that part of a benefit that has been withheld to recover a previous
				overpayment.
B. However, the amount
				withheld to reduce a prior overpayment is not included as income if double
				counting would result.
1. Double counting
				(counting the unearned income twice) would result if:
a) The individual received both SSI and the
				other benefit (or deemed income using the other benefit) at the time the
				overpayment of the other benefit occurred; and
b) The overpaid amount was included in
				figuring the SSI payment (and resulting Medicaid eligibility) at the
				time.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.6 - Garnishment or Other Withholdings

Current through June 25, 2024
A. Unearned income
				includes amounts withheld because of a garnishment or to make certain other
				payments (such as Medicare premiums).
B. Unearned income includes amounts withheld
				whether the withholding is:
1. Purely
				voluntary;
2. To repay a debt;
				or
3. To meet a legal
				obligation.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.7 - Return of Previously Deducted Money

Current through June 25, 2024
A. If any of the
				types of deductions listed in Rule 6.6 above are later returned to the
				individual by the original source, agency or organization which received the
				deduction (e.g., refund of Medicare premiums), the refunded amounts cannot
				again be income.
B. Refunded
				amounts can be available resources when received and would be counted if
				retained into the following month.
Social Security Act
				  §1902 (r)(2); 42 CFR §435.601(b) (Rev
				  1994).
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.8 - Payments in Foreign Currency

Current through June 25, 2024
A. Occasionally, an
				individual receives income tendered in a monetary unit other than US dollars,
				usually in the form of a check or a direct deposit to a bank.
B. The US dollar value of a payment made in
				foreign currency, less expenses, is income.
1. Foreign currency payments are counted as
				income when received unless the individual can establish that the payment was
				received too late in the month for conversion prior to the following
				month.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.9 - Deemed Income

Current through June 25, 2024
A. Deemed income is
				unearned income attributed to an applicant or recipient for Medicaid
				eligibility from an ineligible spouse or parent.
1. Deeming only applies in household
				situations.
2. There is no deeming
				of income in any month of institutionalization and deemed income is not used in
				determining Medicaid Income.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.10 - Income Based on Need (IBON)

Current through June 25, 2024
A. Income based on
				need is assistance which is:
1. Provided under
				a program which uses income as a factor eligibility; and
2. Funded wholly or partially by the federal
				government or a nongovernmental agency (e.g., Catholic Charities or Salvation
				Army) for the purpose of meeting basic needs.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 6 - Unearned Income - General Provisions › Rule 23-104-6.11 - Assistance Based on Need (ABON)

Current through June 25, 2024
A. Assistance based
				on need is assistance which is:
1. Provided
				under a program which uses income as a factor of eligibility; and
2. Funded wholly by a state, a political
				subdivision of a state or a combination of such jurisdictions.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.1 - Annuities, Pensions, Retirement and Disability Payments

Current through June 25, 2024
A.
				These types of income are defined as follows:
1. An annuity is a sum paid yearly or at
				other specific times in return for the payment of a fixed sum. Annuities may be
				purchased by an individual or by an employer.
2. Pensions and retirement benefits are
				payments to a worker following retirement from employment. These payments may
				be paid directly by a former employer, by a trust fund, an insurance company or
				other entity.
3. Disability
				benefits are payments made because of injury or disability.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.2 - Title II, Retirement, Survivors and Disability Insurance (RSDI) Payments

Current through June 25, 2024
A. This type of income is defined as follows:
1. Retirement, Survivors and Disability
				Insurance are monthly Social Security benefits which are counted as unearned
				income.
a) Special age 72 benefits, also known
				as Prouty benefits, are also counted as unearned income.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.3 - Treatment of Retroactive Benefits

Current through June 25, 2024
A. Retroactive RSDI
				benefits, whether paid in a lump sum or by installment, are treated as unearned
				income in the month received, with the following exceptions:
1. Retroactive RSDI benefits must be paid in
				installments when paid to representative payees of persons who are eligible
				because of Drug Addiction or Alcoholism (DAA).
a) The total of retroactive RSDI benefits
				paid in installments is treated as if paid in a lump sum in the usual
				manner.
b) The total of such
				benefits paid in installments is considered unearned income in the month in
				which the first installment is made.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.4 - Mandatory State Supplement (MSS) Benefits

Current through June 25, 2024
A. This type of
				income is defined as follows:
1. Aged, blind
				and disabled individuals converted from state welfare rolls are deemed to have
				filed for SSI beginning January 1, 1974. These converted recipients receive SSI
				and a Mandatory State Supplement to maintain the 12/73 income levels of former
				assistance recipients and protect them from suffering a loss of income under
				the SSI Program. In addition, certain recipients may receive MSS without an SSI
				payment.
2. The Social Security
				Administration (SSA) administers MSS payments in Mississippi. MSS payments are
				included with SSI benefits each month or paid separately if the individual does
				not receive SSI.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.5 - Black Lung (BL) Benefits

Current through June 25, 2024
A. This type of
				income is defined as follows:
1. Black Lung
				benefits are paid to miners and their survivors under the provisions of the
				Federal Mine Safety and Health Act (FMSHA).
2. Under the Black Lung Consolidation of
				Administrative Responsibilities Act, benefits under Part B and Part C of the
				FMSHA are paid by the Department of Labor (DOL).
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.6 - Civil Service and Federal Employee Retirement Payments

Current through June 25, 2024
A.
				This type of income is defined as follows:
1.
				The Office of Personnel Management (OPM) makes US Civil Service and Federal
				Employee Retirement System (FERS) payments because of disability, retirement or
				death.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.7 - Other Government Pensions and Retirement Plans

Current through June 25, 2024
A.
				This type of income is defined as follows:
1.
				Payments made to former employees, their dependent(s) or survivor(s) by state,
				local (or foreign) governments.
a) Examples
				include State and Municipal retirement.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.8 - MS State Retirement 13[th] Check

Current through June 25, 2024
A. This income is
				defined as follows:
1. Certain state retirees
				(including those drawing benefits from a deceased spouse's record) are eligible
				to receive a 13th check each year in addition to
				their regular monthly check.
2. The
				13th check is sometimes referred to as a bonus
				check. The bonus check, which is usually issued each December
				15th, is computed on a percentage basis multiplied
				by the number of years retired and annual income received.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.9 - Railroad Retirement Benefits

Current through June 25, 2024
A. There are three
				basic categories of payments made by the Railroad Retirement Board (RRB):
1. Life and Survivor annuities.
2. Title II benefits certified by
				RRB.
3. Unemployment, sickness and
				strike benefits.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.10 - Military Pensions

Current through June 25, 2024
A. The Air Force,
				Army, Marine Corps, Navy and Coast Guard pay military pensions to military
				retirees and survivors normally on the first day of the month.
B. There are three categories of
				beneficiaries who may be entitled to military payments:
1. Retiree. A person with 20 years of service
				who meet the requirements for entitlement.
2. Annuitant. A Survivor who is designated by
				the retiree to receive benefits upon the death of the retiree under the Retired
				Serviceman's Family Protection Plan (RSFPP), Survivor's Benefit Plan (SBP) or
				both;
3. Allottee. Anyone other
				than an annuitant of the RSFPP or SBP who is designated to receive money out of
				the service member's or retiree's check.
a)
				Entitlement as an allottee terminates upon the death of the retiree. However,
				an allottee can become an annuitant when the retiree dies.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.11 - Department of Veterans Affairs (VA) Benefits

Current through June 25, 2024
A. This type of
				income is defined as follows:
1. The
				Department of Veterans Affairs (VA) has numerous programs that make payments to
				recipients and their families. The most common types of VA payments discussed
				in this section are:
a) Pensions;
b) Compensation;
c) Educational Assistance;
d) Aid and Attendance Allowance;
e) Housebound Allowance;
f) Clothing Allowance;
g) Payment Adjustment for Unusual Medical
				Expenses;
h) Payments to Vietnam
				Veterans' children with Spina Bifida; and
i) Insurance Payments.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.12 - VA Pension Payments

Current through June 25, 2024
A. The following is
				information about VA pensions:
1. Pension
				payments are based on a combination of service, an age of 65 or over and a
				nonservice-connected disability or death.
2. All VA pension payments are based on need,
				except those noted later under this rule.
3. VA may consider dependents' needs in
				determining a pension; however, normally VA will not make a pension payment
				directly to a dependent during the lifetime of the veteran. Instead, the amount
				of the veteran's basic pension is increased if the veteran has
				dependents.
4. When computing some
				needs-based pension payments, VA deducts unusual medical expenses from any
				countable income.
a) This computation may
				result in an increase in a pension payment or in an extra payment.
1) An increase or extra payment resulting
				from this computation is not income.
5. Assume that a VA pension is partially or
				entirely needs-based unless there is evidence to the contrary. As such, these
				payments are unearned income and the $50/$20 general income exclusion is not
				applied.
a) The exceptions to IBON designation
				are:
1) VA Aid and Attendance and Housebound
				Allowances are not income. All or part of a VA pension may be subject to this
				rule.
2) VA payments resulting from
				unusual medical expenses are not income. All or part of a VA pension payment
				may be subject to this rule.
3)
				Pensions paid to veterans and their dependents on the basis of a Medal of Honor
				or special act of Congress, are not needs-based. These pensions are unearned
				income and the $50/$20 general exclusion does apply.
6. The Veterans and Survivors
				Pension Improvement Act (VA Improved Pension), signed into law October 1978 and
				effective January 1979, changed the method of determining the pension payable.
				The new rates of payment are not automatic; therefore, the veteran or survivor
				must file an application with VA to establish entitlement under the improved
				pension. Recipients who receive benefits under the old VA law must file for the
				improved pension as a factor of eligibility under the Utilization of Other
				Benefits provision.
Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 104 - Income › Chapter 7 - Sources and Treatment of Unearned Income › Rule 23-104-7.13 - VA Compensation Payments

Current through June 25, 2024
A. Compensation
				payments are based on service-connected disability or death and may be based on
				need.
B. The following are types of
				compensation payments and their treatment:
1.
				Death Compensation and Dependency and Indemnity Compensation (DIC) payments to
				a surviving parent of a veteran are counted an unearned income. Since these
				payments are determined by the parent's income, they are income based on need
				and the general income exclusion does not apply.
2. Compensation payments resulting from
				unusual medical expenses, aid and attendance allowances and housebound
				allowances are not counted as income.
3. Compensation payments to a veteran,
				spouse, child or widow(er) are counted as unearned income subject to the
				$50/$20 general exclusion.