Page 13

Louisiana Medicaid Eligibility Manual Eligibility Factors

Issued January 7, 2026 Page 13 of I-1550 Replacing November 13, 2025

Revised/added text indicated by underscore Deleted text indicated by “**”

If contractual, prorate the earned income over the period it is intended to cover.

Example: The earnings of a farm hand or a crab picker.

If earnings are from seasonal self-employment, refer to Self-Employment Income.

 SELF-EMPLOYMENT INCOME This is income received from an applicant/beneficiary’s own business, trade, or profession if no federal, state withholding tax, or Social Security tax is deducted. This may include earnings as a result of participation in Delta Service Corps and farm income.

Expenses Allow the same expenses as those allowed when filing taxes on an Internal Revenue Service (IRS) Schedule C, or Farm Income Schedule F.

Net Operating Loss (NOL) A Net Operating Loss occurs when an individual’s annual business loss is greater than the annual business income. An NOL year is the year in which the NOL occurs. The NOL may be deducted from income in another year or years. **

Note: Self-attestation of self-employment income is not allowed, unless the self-attested amount indicates obvious ineligibility. If verification is needed, see the Self-Attestation of Self-Employment Income section under S-0000 Verification And Documentation and I-1530 Need - SSI Related Income for more details.

 SOCIAL SECURITY RETIREMENT, SURVIVORS AND DISABILITY INSURANCE BENEFITS (RSDI) Count the amount of the entitlement as unearned income, including the amount deducted from the check for the Medicare premium, less any amount that is being recouped for a prior overpayment.

Note: Supplemental Security Income (SSI) is excluded. If an