Page 20

Louisiana Medicaid Eligibility Manual Eligibility Factors

Issued January 7, 2026 Page 20 of I-1550 Replacing November 13, 2025

Revised/added text indicated by underscore Deleted text indicated by “**”  Health Flexible Spending Account (FSA–employer sponsored)  Health insurance premiums  Retirement contributions

I-1554.2 Actual Income Budgeting Actual income budgeting involves looking at income received within a specific month to determine income eligibility for that month. Actual income should be used for all retroactive coverage.

Refer to I-1554.7 Projecting Income for additional details.

I-1554.3 Rounding Procedures

Round only when calculating gross monthly income.

Round to the nearest dollar after the computation of the monthly earnings, using the conversion factor. Do not round until after the conversion in this situation.

Round down in each calculation that equals 49 cents or less. Round up in each calculation that equals 50 cents or more.

Example: Weekly gross income: $ 543.21

x 4

$2,172.84

Round to $2,173

I-1554.4 Income of Children and Tax Dependents

When the income meets the tax filing threshold that requires the filing of a tax return, count the income of:  A child of any age who is included in the MAGI-based household of a natural, adopted or step-parent;  A tax dependent of any age in the MAGI-based household of the tax filer; Note: Do not use Social Security benefits or other non-taxable income to determine if a child or tax dependent meets the tax filing threshold.