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Title 8: Medicaid Page 27 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Types of Non-MAGI-Related Income Revised April 11, 2025 Income Tax Refunds Income Tax Refunds 20 CFR 416.1102, 20 CFR 416.1103; P. L. 130-60 Income tax refunds are not considered income. An Earned Income Tax Credit is not a refund and is considered income but is excluded as income. See Earned Income Credit in this chapter. Indian Assistance 20 CFR 416.1124(b) and (c)(2), 20 CFR 416.1102, 20 CFR 416.1103; P.L. 103-66 Count as unearned income payments made through the Bureau of Indian Affairs (BIA) General Assistance program. These payments are federally funded and administered by the BIA through its local agency (usually the tribe). Payments made by the BIA for adult custodial care are excluded. Some Native Americans may receive other types of funds, such as distribution payments from judgment funds, mineral rights, or tribal trust funds. Numerous types of payments may be made and numerous exclusions may apply to these payments.

If the client has a tribal distribution payment, find out as much as you can about the payment and send the information to the DHS, SPIRS Help Desk for instructions on how to count it. Applicable information might include:  The name of the Indian tribe or group.  The name and location of the reservation.  The reason for the payment.  A description and location of land if payment involves land conveyance.

Up to $2,000 per year of income received by a Native American from interests of individual trusts or restricted lands is not considered income. Note: Refer to NJA0094, Income under Native American Payments for the process to enter this type of income in ELIAS.