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Title 8: Medicaid Page 111 Iowa Department of Health and Human Services Employees’ Manual Chapter F: Coverage Groups Non-MAGI-Related Coverage Groups Revised October 10, 2025 Medicaid for Employed People with Disabilities Proof of self-employment includes, but is not limited to, income tax records showing self-employment expenses and self-employment taxes paid. If it is unclear whether a person’s employment is self-employment, ask if the person files an income tax return as a self-employed person on form SE, Social Security Self-Employment Tax. If the self-employment business is too new to require self-employment tax forms, the applicant may provide self-employment business records. By the MEPD annual review, the member must be able to provide proof of self- employment by tax forms or other evidence that would be acceptable to the Internal Revenue Service (IRS). When the applicant claims to have earned income below the minimum to file income tax returns, consult the IRS or another knowledgeable source to determine if the person is self-employed. An activity may qualify as a business if the primary purpose for engaging in the activity is for income or profit. Send questions about the adequacy of proof of employment or self- employment, to the DHS, SPIRS Help Desk. See 8-E, Types of Non-MAGI-Related Income and Non-MAGI-Related Self- Employment Income

1. Mr. B files an MEPD application March 10. He has earned income in the month of March but the income ended in March. The application is processed in April. Since the earned income ended in March, eligibility can be approved for March, but April and ongoing eligibility are denied. 2. Ms. Z says she is a self-employed dog walker and is paid $50 a week for walking several dogs. The worker asks for proof of self- employment. Ms. Z provides a copy of her most recent federal income tax return that shows the self-employment income and self- employment taxes paid. The worker accepts this as proof that Ms. Z is self-employed.