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Title 8: Medicaid Page 4 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Income Policies for Non-MAGI-Related Coverage… Revised May 22, 2026 What Is Income See Types of Non-MAGI-Related Income for a list of various types of income and information on whether the income is earned, unearned, counted, or not considered as income for non-MAGI-related coverage groups. What Is Not Considered Income Legal reference: 20 CFR 416.1102, 20 CFR 416.1103, 20 CFR 416.1123; P. L. 103-60 Some types of payments do not meet the definition of income and are not considered income. Items that do not meet the definition of income include:  Income benefit payments made in error.  Employer’s benefits.  Tax refunds.  Third-party payments other than those for food or shelter.  Veterans $90 pension exclusion for certain residents of medical institutions. See Pension Payments.  Veterans aid and attendance and housebound allowance.  Veterans benefits attributable to unusual medical expenses, except as noted under Payment Adjustment for Unusual Medical Expenses. Each of these items, as well as other types of payments that are not considered income, are described under Types of Non-MAGI-Related Income, arranged alphabetically. Projecting Future Income Legal reference: 20 CFR 416.1102, 20 CFR 416.1103, 20 CFR 416.1123; 42 CFR 435.725(e)(2) Except when determining eligibility for the retroactive period, as defined in 8-A, Definitions, consider the income received in the 30 days before the application or review month to project future income when that income is an accurate indicator of future income. If income fluctuates to the extent that a 30-day period alone cannot provide an accurate indicator, use an average over a longer past period if it will provide a more accurate indication of future income.