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• Budgeting on the self-employment screen when receiving a housing allowance If a minister/clergy member is self-employed and has to pay income taxes at the end of the year, then the 1040 and SE Tax Forms should be requested and used to calculate the gross amount of income and the housing allowance. The amount they are deducting/reporting on their taxes, as housing allowance, should be excluded from the gross amount. For MAGI cases, use the Gross Income Line (AGI) from the 1040 Tax Form as the gross amount to enter because it would already have the deduction taken out. The AGI line will include in the description: This is your Adjusted Gross Income. • Budgeting on the employment information/employment income screen when receiving a housing allowance If a minister/clergy member receives a salary and has a designated rental allowance including actual utility costs, that amount should be excluded from the gross amount, as per requirements above. 2810.50.00 CENSUS INCOME (MED 1, 4) For MED 1 & 4 budgeting, census income is exempt and should not be counted in the Medicaid budget. For the census income to be exempt, the worker must code it as census income. For MAGI budgeting, refer to 2810.40.00 Seasonal income. 2810.55.00 STRUCTURED FAMILY CAREGIVING (SFC) Income received from an HCBS waiver to care for HCBS waiver members from the SFC program is exempt for all Medicaid categories and will not count in the Medicaid budget. This applies only to specific SFC program income and not to all caregiver arrangements (such as difficulty of care payments). Structured Family Caregiving payments are paid through the HCBS waiver to assist caregivers to care for an HCBS waiver member. Verification of the Structured Family Caregiver agreement from the waiver provider must be sent to the DFR for review. Workers need to be sure to code the income correctly for the deduction to be applied. Difficulty of Care Payments (DCPs) are exempt for MAGI categories, but count for non-MAGI categories, which use SSI rules for income-counting unless there is a specific disregard (such as for SFC).7 It is important to verify the type of income from an official source. If questionable, more information should be obtained. For more information, see IHCPPM 2800.10.00. Note: Verification of the caregiver’s work relationship with provider (i.e., employer of agency or member, or independent contractor) must be provided and included in case notes. If the worker is unsure if the payment type is exempt, please send it to PAL for review.