Page 136

MISSISSIPPI DIVISION OF MEDICAID Eligibility Policy and Procedures Manual CHAPTER 200B – Income: MAGI Categories Page |136

Effective Month: July 2025

INCOME TREATMENT TYPE OF INCOME sick pay while out of employment on paid sick leave. Wages also include non-taxable foreign earned income. Taxable wages count (before taxes are taken out). Pre-tax contributions through cafeteria plans and retirement contributions (401(k) plans, 403(b) plans, SIMPLE plans, etc.) are not counted as income. Same process as ABD addressed in 200A.09.03. Farming Income Counts as self-employment if connected to the raising of livestock, poultry, fish or from the growing of fruits/vegetables. Farm income is annualized if intended for the household’s annual support. Earned Garnished income Money withheld from wages or other income to repay a debt is counted. Earned/Unearned (as appropriate) Income Maintenance Insurance Payments, including disability insurance paid through a cafeteria plan, count as income. Unearned Interest, dividends, royalties Counts as income. For MAGI purposes, tax exempt interest counts as income. Unearned Job Corps (Workforce Investment Act) Eligible ages are 16 to age 24. Wages received are income of an adult or a child if the requirement to file rule is applicable or child does not live with their parent(s). Earned Jury Duty Pay Counts as income Earned Military Pay Count basic pay, special pay, bonus pay, and other incentive pay. Do not count: • Combat Zone pay • “Other” pay such as uniform allowances • Death allowances • Family allowances • Living, moving or travel allowances or in-kind military benefits Earned Military Retirement Payments count as income Unearned