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MISSISSIPPI DIVISION OF MEDICAID Eligibility Policy and Procedures Manual CHAPTER 200B – Income: MAGI Categories Page |133

Effective Month: July 2025

200B.02 INCOME THAT DOES NOT COUNT The following types of income do not count for MAGI purposes, either because the income is not taxable, or the income has been otherwise excluded for MAGI-related eligibility. NOTE: Income payments that do not count as income for MAGI purposes that are received by an applicant or recipient, such as child support or VA benefits, should be entered in MEDS as income. MEDS will not count the income, but the income will be used for reporting purposes or to aid in the decision as to how the needs of a zero- income household are being met. The client’s statement of the source and amount of non-taxable income is accepted. Deductions from income, such as a contribution to a 401(k) plan, requires verification if eligibility is an issue, including a child’s placement in Medicaid rather than CHIP. The income payments or deductions from income shown below are not an exhaustive list but are representative of the more commonly encountered types of income.

INCOME TYPE PAYMENT OR DEDUCTION FROM INCOME Adoption Assistance Subsidy payment from a governmental entity Alimony paid Refer to Section 200B.03.01 for treatment Black Lung Payments not counted Cash support/Contributions Payments not counted Child Support received Child Support received is not counted. Child Support paid is not a deduction from income of the payer Disaster Relief & Emergency Assistance Act & other “qualified” disaster relief Payments not counted Earned Income Tax Credits (EITC) Can be received as an advance from an employer or a refund from the IRS (Payment). If a tax credit, there is no payment. Advance or refund does not count. Federal and State Tax Refunds Payments not counted Foster Care Payments not counted; however, if more than 5 foster children over age 19 in the home, payment may be taxable & countable. Gifts Payments not counted