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Title 8: Medicaid Page 12 Iowa Department of Health and Human Services Employees’ Manual Chapter D: Resources Attribution of Resources Revised July 10, 2026 Calculating the Amount to Attribute to the…

3. Mr. D applied for waiver services in April and meets level of care for waiver services on May 5. Mr. D has a community spouse, Mrs. D. The Ds have combined total resources that are counted in the attribution, in the amount of $78,000. $39,000 was attributed to each spouse ($78,000 ÷ 2 = $39,000). Mr. D has $1,390 Social Security and $233 pension with a total income of $1,623. Mr. D has Medicare and a Medicare supplement with a monthly premium of $100. Mr. D has total unmet medical deductions in the amount of $302.90 ($202.90 Medicare premium + $100 Medicare supplement = $302.90). Mrs. D has $1,535 Social Security. The April application was denied since Mr. D’s resources exceed the $2,000 resource limit. Mr. D appealed the attribution and the denial. Since Mr. D became institutionalized after February 8, 2006, Mrs. D’s income, plus the income that will be made available from Mr. D is used when determining the shortfall of income between the MMMNA and Mrs. D’s available income for the attribution process.

$ 1,390

+ 233

$ 1,623

- 55

$ 1,568

+ 1,535

$ 3,103

$ 4,066.50

- 3,103.00

$ 963.50 Social Security Pension

Personal needs allowance Total of Mr. D’s income available to Mrs. D Mrs. Ds income Total income available to Mrs. D when determining her shortfall for the annuity quote MMMNA Total income available to Mrs. D Shortfall of income used to determine the cost of an annuity for the attribution If Mr. D is determined eligible, calculate the CP as follows:

$ 1,390

+ 233

$ 1,623

- 2,982

$ 0

$ 4,066.50

- 1,535.00

$ 2,531.50 Social Security Pension

Mr. D’s maintenance needs Client participation MMMNA Mrs. D’s Social Security Mrs. D’s deficit of income