Current through Register Vol. 30, No. 38, September 20, 2024
A.
Evaluation of income. In determining eligibility, the Administration or its
designee shall evaluate the following types of income received by a person
identified in subsection (B):
1. Earned
income, including in-kind income, before any deductions. For purposes of this
Section, in-kind income means room, board, or provision for other needs in
exchange for work performed. The person identified in subsection (B) shall
ensure that the provider of the in-kind income establishes and verifies the
monetary value of the item provided. The provider may be, but is not limited
to:
a. A landlord who provides all or a
portion of rent or utilities in exchange for services;
b. A store owner who gives goods such as
groceries, clothes, or furniture in exchange for services; or
c. An individual who trades goods such as a
car, tools, trailer, building material, or gasoline in exchange for
services;
2.
Self-employment income under
R9-22-1424,
including gross business receipts minus business expenses; and
3. Unearned income, including deemed income
under
R9-22-317
from the sponsor of a non-citizen applicant.
B. MAGI income group. The Administration or
its designee shall include the following persons in the MAGI income group:
1. When the applicant is a taxpayer include:
a. The applicant,
b. Everyone the applicant expects to claim as
a tax dependent for the current year, and
c. The applicant's spouse, when living with
the applicant.
2. Except
as provided in subsection (B)(3), when the applicant expects to be claimed as a
tax dependent for the current year include:
a.
The taxpayer claiming the applicant,
b. Everyone else the taxpayer expects to
claim as a tax dependent,
c. The
taxpayer's spouse when living with the taxpayer, and
d. The applicant's spouse, when living with
the applicant.
3. When
any of the following apply, determine the persons whose income is included as
described in subsection (4)(a) or (4)(b) based on the applicant's age:
a. The applicant expects to be claimed as a
tax dependent by someone other than a spouse or natural, adopted or
step-parent;
b. The applicant is
under age 19, expects to be claimed as a tax dependent by a natural, adopted or
step-parent, lives with more than one such parent and the parents do not expect
to file a joint tax return; or
c.
The applicant is under age 19 and expects to be claimed as a tax dependent by a
non-custodial parent.
4.
When the applicant is not a taxpayer, does not expect to be claimed as a tax
dependent and is:
a. Under age 19. Include the
income of the applicant and when living with the applicant, the applicant's:
i. Spouse;
ii. Natural, adopted and
step-children;
iii. Natural,
adopted and step-parents;
iv.
Natural, adopted and step-siblings; and
b. Age 19 or older. Include the income of the
applicant and when living with the applicant, the applicant's:
i. Spouse;
ii. Natural, adopted and step-children under
age 19.
5.
When the applicant is a pregnant woman, the Administration or its designee
shall also include the number of expected babies only for the pregnant woman's
income group.
6. When the taxpayer
cannot reasonably establish that a person is the taxpayer's tax dependent,
inclusion of the person in the taxpayer's MAGI income group is determined as
provided in subsection (B)(4).
C.
A person whose income is counted. The Administration or its
designee shall count the MAGI-based income of all members of an applicant's
MAGI income group with the following exceptions:
1. The income of an individual who is
included in the MAGI income group of his or her natural, adoptive or step
parent and is not expected to be required to file a tax return for the year in
which eligibility for Medicaid is being determined, is not counted whether or
not the individual files a tax return.
2. The income of a tax dependent other than
the taxpayer's spouse or biological, adopted or stepchild who is not expected
to be required to file a tax return for the year in which eligibility for
Medicaid is being determined is not counted when the tax dependent is included
in the taxpayer's MAGI income group, whether or not the tax dependent files a
tax return.
