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Title 8: Medicaid Table of Contents Chapter E: Income Revised May 22, 2026 Page 2 Page Iowa Department of Health and Human Services Employees’ Manual Home Equity Conversion Plans ........................................................................................ 24 Home Produce for Personal Consumption ....................................................................... 26 Housing Assistance .......................................................................................................... 26 Income Replacement ........................................................................................................ 26 Income Tax Refunds ........................................................................................................ 27 Indian Assistance ............................................................................................................. 27 Infrequent or Irregular Income .......................................................................................... 28 Inheritance Income ........................................................................................................... 28 Insurance .......................................................................................................................... 29 Interest Income ................................................................................................................. 31 Jury Duty Pay ................................................................................................................... 32 Loans ................................................................................................................................ 32 Low-Income Home Energy Assistance Payments (LIHEAP) ............................................ 32 Lump-Sum Income ........................................................................................................... 33 Medical Assistance Income Trusts (MAIT) ....................................................................... 34 Military Pay ....................................................................................................................... 34 Noncash Items ................................................................................................................. 35 Other Excluded Federal Payments ................................................................................... 35 Personal Services ............................................................................................................. 37 Property Tax Refunds ....................................................................................................... 37 Rebates and Refunds ....................................................................................................... 38 Recouped Benefits Paid in Error ...................................................................................... 38 Relocation Assistance ...................................................................................................... 38 Rent Reimbursement Payments ....................................................................................... 39 Rental Property or Life Estate Income .............................................................................. 39 Resource Conversion or Sale ........................................................................................... 40 Resource Replacement .................................................................................................... 40 Retirement Funds ............................................................................................................. 41 Retroactive SSI Payments ................................................................................................ 41 Sheltered Workshop Earnings .......................................................................................... 42 Sick Pay ........................................................................................................................... 42 Social Security Payments ................................................................................................. 42 Social Services ................................................................................................................. 43 Strike Pay ......................................................................................................................... 43 Third-Party Payments ....................................................................................................... 44 Vacation Pay .................................................................................................................... 44 Victims’ Compensation Payments .................................................................................... 45 Wages .............................................................................................................................. 45 Winnings ........................................................................................................................... 45 Workers’ Compensation ................................................................................................... 45 Non-MAGI-Related In-Kind Income ....................................................................................... 46 In-Kind Earned Income ..................................................................................................... 46 In-Kind Unearned Income ................................................................................................. 47