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must be in agreement that the payments are for the support or maintenance of a child. Without a court order, the payments are considered to be contributions rather than child support. Child support is unearned income and is considered the child's income. Spousal support or alimony is an amount of money allocated from one spouse to another by a court in a divorce or separation agreement. A spousal support or alimony payment is unearned income. For MED 1, 2 & 4 AG’s: For the parent paying the child support, this is not an allowable deduction and should not be deducted from the gross income. Spousal support/alimony payments and child support received should be counted as unearned income in the Medicaid budget. For MAGI AG’s: For MAGI (MED 3) AGs with finalized divorces and/or changes/amendments prior to 1/1/2019: • Spousal support or alimony is taxable income for the individual receiving the support and should be listed as unearned income in the MAGI budget. • Spousal support or alimony paid to an ex-spouse is deducted for the individuals who paid spousal support or alimony to an ex-spouse for purposes of calculating MAGI.

For MAGI (MED 3) AGs with finalized divorces and/or changes/amendments on or after 1/1/2019: • Spousal support or alimony is not countable for the individual receiving the alimony nor will the spouse that is paying the alimony receive the deduction. • Spousal support or alimony is no longer taxable and is not required to be listed on tax documents on or after 1/1/2019.

Child support is never counted in the MAGI budget. 2830.05.00 CHILD SUPPORT (MAGI, MED 3) The amount of child support received or anticipated to be received for any member of the AG is excluded from the calculation of MAGI for household income. 2830.10.00 CHILD SUPPORT AND ALIMONY (MED 1, MED 4)