Washington Administrative Code › Title 182 - Health Care Authority › WASHINGTON APPLE HEALTH › Chapter 182-509 - Income and resources › Section 182-509-0320 - MAGI income-Noncountable income

Current through Register Vol. 24-14, July 15, 2024
For purposes of determining eligibility for modified adjusted
				  gross income (MAGI) - based Washington apple health (see WAC
				  182-509-0300) :
(1) Some types of income are not counted when
				determining eligibility for MAGI-based apple health. Under the MAGI income
				methodology described in WAC
				182-509-0300, income is not
				counted if the Internal Revenue Service (IRS) permits it to be excluded or
				deducted for purposes of determining the tax liability of a person. (See
				26 U.S.C. Sections
				62(a) and
				101-140.)
(2) Examples of income that are not counted
				include, but are not limited to:
(a) Bona
				fide loans, except certain student loans as specified under WAC
				182-509-0335;
(b) Federal income tax refunds and earned
				income tax credit payments for up to 12 months from the date
				received;
(c) Child support
				payments received by any person included in household size under WAC
				182-506-0010;
(d) Nontaxable time loss benefits or other
				compensation received for sickness or injury, such as benefits from the
				department of labor and industries (L& I) or a private insurance
				company;
(e) Title IV-E and state
				foster care and adoption support maintenance payments;
(f) Veteran's benefits including, but not
				limited to, disability compensation and pension payments for disabilities paid
				to the veteran or family members; education, training and subsistence; benefits
				under a dependent-care assistance program for veterans, housebound allowance
				and aid and attendance benefits;
(g) Money withheld from a benefit to repay an
				overpayment from the same income source;
(h) One-time payments issued under the
				Department of State or Department of Justice reception and replacement
				programs, such as Voluntary Agency (VOLAG) payments;
(i) Nontaxable income from employment and
				training programs;
(j) Any portion
				of income used to repay the cost of obtaining that income source;
(k) Insurance proceeds or other income
				received as a result of being a Holocaust survivor;
(l) Federal economic stimulus payments that
				are excluded for federal and federally assisted state programs;
(m) Income from a sponsor given to a
				sponsored immigrant;
(n) Fringe
				benefits provided on a pretax basis by an employer, such as transportation
				benefits or moving expenses;
(o)
				Employer contributions to certain pretax benefits funded by an employee's
				elective salary reduction, such as amounts for a flexible spending
				account;
(p) Distribution of
				pension payments paid by the employee (such as premiums or contributions) that
				were previously subject to tax;
(q)
				Gifts as described in IRS
Publication 559: Survivors, Executors, and
				Administrators
;
(r) Cash
				or noncash inheritances, except that the agency counts income produced by an
				inheritance;
(s) Death benefits
				from life insurance and certain benefits paid for deaths that occur in the line
				of duty;
(t) Working families' tax
				credit payments under
				RCW
				82.08.0206; and
(u) Other payments that are excluded from
				income under state or federal law.