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)

Universal Citation: MS Code of Rules 23-104-5.3

Current through September 24, 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.

B. The SEIE allows an individual under age 22 and regularly attending school to have earnings up to the monthly maximum, but not more than the annual maximum, both of which are adjusted annually based on increases in the cost of living index.

1. Under this calculation, these amounts will never be lower than the previous year's amounts. However, there may be years when no increases result from the calculation.

Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).

Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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