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Title 8: Medicaid Page 79 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Income Policies for MAGI-Related Coverage… Revised April 11, 2025 MAGI-Related Household Member Income… MAGI-Related Household Member Income Exclusions Legal reference: 441 IAC 75 (Rules in Process) The income of a household member that meets the requirements of paragraph (a) or (b) below is excluded from the household’s total countable income. a. Income of children under age 19. (1) The income of a child under age 19 who are:  Included in the household of his or her parent (natural, adopted or step), and  Not expected to be required to file a federal tax return for the taxable year in which Medicaid is being determined, whether or not the child files a tax return. (2) Income of a child under age 19 with income of less than the threshold determined annually by the Internal Revenue Service is considered not to be expected to file. b. Income of tax dependent other than spouse or child. (1) The income of a tax dependent other than a spouse or a child (natural, adopted or step) who is not expected to be required to file a federal tax return for the taxable year in which Medicaid is being determined is not included whether or not the dependent files a tax return. (2) A dependent with income of less than the threshold determined annually by the Internal Revenue Service is considered not to be expected to file. (3) Any cash support provided to the claimed dependent by the tax-filer. Countable Income Under MAGI Legal reference: 441 IAC 75 (Rules in Process) For the purpose of determining initial and ongoing MAGI-related Medicaid eligibility, countable income is the amount that remains after allowable expenses and deductions have been subtracted from gross countable income. The worker will not make this calculation outside of the system. When the self- attested income, allowable expenses, and deductions are entered into the system, the system will calculate the countable income.