Nebraska Administrative Code › Topic - HEALTH AND HUMAN SERVICES SYSTEM › Title 477 - MEDICAID ELIGIBILITY › Chapter 15 - HOUSEHOLD OR UNIT SIZE FOR MAGI-BASED PROGRAMS › Section 477-15-001 - HOUSEHOLD SIZE FOR A TAX FILER

Current through June 17, 2024
The individual who expects to file a tax return plus all persons whom
	 the individual expects to claim as a tax dependent. See Appendix 477-000-006 on
	 how to construct a Medicaid household.
If an individual does not intend to file an income tax return and do
	 not expect to be claimed as a dependent for the tax year, non-filer rules
	 apply. If the tax filer cannot reasonably establish that another individual is
	 a tax dependent of the tax filer for the tax year in which Medicaid is sought,
	 the inclusion of the individual in the household of the tax filer is determined
	 by using non-filer rules.
001.01 MAGI
  Income
The sum of MAGI-based income for each member of the individual's
	 household, with the following exceptions (for examples, see Appendix
	 477-000-006 and 477-000-011):
1.
  Income of an individual, who is included in the household of his/her natural,
  adopted or step parent and is not expected to file a tax return for the taxable
  year in which eligibility for Medicaid is being determined, is not included in
  household income whether or not the individual files a tax return.
2. Income of a tax dependent, other than a
  spouse or biological, adopted, or stepchild, who expect to be claimed as a tax
  dependent by another taxpayer included in the household and is not expected to
  file a tax return, is not included.
3. Cash support provided by a tax filer, to a
  claimed tax dependent, other than a spouse or biological/adopted/step-child, is
  not included.
15-001.01A
Excluded Income for MAGI
:
1. Income exclusions that are allowed under
  the Internal Revenue Code (See Appendix 477-000-008 for allowable
  deductions);
2. An amount received
  as a lump sum is counted only in the month received;
3. Scholarships, awards, or fellowship grants
  used for education, but not living expenses;
4. Child support;
5. Veterans benefits (this does not include
  military retirement);
6. Workers'
  Compensation;
7. Other excluded
  income, see Appendix 477-000-007.
15-001.01B
Excluded Income for
  Native American/Alaskan Native Applicant/Client
:
1. Distributions from Alaska Native
  Corporations and Settlement Trusts;
2. Distributions from any property held in
  trust, subject to Federal restrictions, located within the most recent
  boundaries of a prior Federal reservation, or otherwise under the supervision
  of the Secretary of the Interior;
3. Distributions and payments from rents,
  leases, rights of way, royalties, usage rights, or natural resource extraction
  and harvest from:
a. Rights of ownership or
  possession in any lands from any property held in trust, subject to Federal
  restrictions, located within the most recent boundaries of a prior Federal
  reservation, or otherwise under the supervision of the Secretary of the
  Interior; or
b. Federally protected
  rights regarding off-reservation hunting, fishing, gathering, or usage of
  natural resources;
4.
  Distributions resulting from real property ownership interests and related to
  natural resources and improvements:
a.
  Located on or near a reservation or within the most recent boundaries of a
  prior Federal reservation; or
b.
  Resulting from the exercise of federally-protected rights relating to such real
  property ownership interests;
5. Payments resulting from ownership
  interests in or usage rights to items that have unique religious, spiritual,
  traditional, or cultural significance or rights that support subsistence or a
  traditional lifestyle according to applicable Tribal Law or custom;
  and
6. Student financial assistance
  provided under the Bureau of Indian Affairs education programs.