Page 26
Louisiana Medicaid Eligibility Manual Eligibility Factors
Reissued August 11, 2025
Page 26 of I-1530 Replacing February 17, 2025
Deleted text indicated by “” Revised/added text indicated by underscore
income tax purposes.
Do not consider rent received or expenses paid in months prior to Medicaid eligibility.
Determine gross rent received and deductible expenses month-by-month.
Subtract deductible expenses paid in a month from gross rent received in the same month.
If deductible expenses paid in a month exceed the gross rent, subtract the excess expenses from the next month's gross rent and continue doing this as long as necessary until the end of the tax year in which the expense was paid.
Note: Do not carry excess expenses over to other tax years or use them to offset other income.
When only a portion of the property is rented, prorate the allowable costs of production for that portion which is rented.
If the applicant/beneficiary as Landlord pays for utilities, average the cost for a year and deduct the pro rata share from the monthly rent as an allowable expense.
REPARATION PAYMENTS
Do not count as income reparation payments received from the Republic of Germany, the Austrian General Social Insurance Act, the Nazi Persecution Victims Eligibility Act, or Netherlands WUV payments.
Do not count any interest earned from the unspent portion of these payments as income in the month of receipt, but as a resource the following month.
Accept the applicant/beneficiary statement of the amount and date received.