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Title 8: Medicaid Page 18 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Types of Non-MAGI-Related Income Revised April 11, 2025 Disaster Assistance Disaster Assistance (Cont.) Record the date the disaster occurred and the date assistance is received (or support and maintenance begins) in the case record. Dividends 20 CFR 416.1103, 20 CFR 416.1121(c), and 20 CFR 416.1124(c)(22) Dividends earned on countable resources are excluded income when determining eligibility. Dividends earned on excluded resources are excluded income except for the following:

 Dividends earned on unspent tax refunds related to an Earned Income Tax Credit or a Child Tax Credit are countable unearned income.

 Dividends earned on gifts to children under age 18 who have a life-threatening condition are countable unearned income. The gift must be from an organization that is described in Section 501(c)(3) of the Internal Revenue Code of 1986 and is exempt from taxation under Section 501(a).

 Dividends earned on the proceeds from the sale of a homestead that was excluded for up to three months when the client intends to purchase another home are countable unearned income.

 Dividends earned on unspent relocation assistance payments are countable unearned income.

 Dividends earned by funds that are SSI or Social Security Disability benefits excluded from resources for nine calendar months after receipt are countable unearned income.

 Dividends earned on unspent victims’ compensation payments are countable unearned income.

 Dividends earned as a retirement benefit, such as IPERS, are countable if the resource is no longer available after the recipient chooses to receive monthly benefits instead of a lump sum. Note: Refer to NJA0094, Income for the process to enter this type of income in ELIAS.