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MISSISSIPPI DIVISION OF MEDICAID Eligibility Policy and Procedures Manual CHAPTER 200B – Income: MAGI Categories Page |146

Effective Month: July 2025

o Certain business expenses of reservists, performing artists and fee-basis governmental officials, o Moving expenses – limited to active-duty members of the armed forces, o Penalty on early withdrawal of savings, and o Domestic production activities.

Alimony (prior to the 12/31/2018 change) and student loan interest deductions, if claimed, are allowed as monthly income deductions unless questionable, in which case the expense requires verification. “Other” expenses, if claimed, are allowed if incurred in the current tax year and are subject to verification if questionable. These would not be ongoing deductions but would be allowed in the month incurred or paid, as appropriate.

200B.04 VERIFICATION OF MAGI INCOME The previous section discusses business income whose primary source of verification is the most recent federal tax return. However, for all other income types, verification includes a prescribed combination of the following sources of income: 1. Income reported by the individual on the MAGI application form. This is referred to as “Self-Attested” income. 2. Income verified by the source of the payment or provided by the individual through paper documentation such as paystubs, award letters, wage forms completed by employers, etc. This is “Payment Source Verified” or “Client Verified.” 3. Income reported by electronic data sources, which include data matches with: • Social Security Administration (SSA) to verify benefits paid through SSA (unearned income). • MS Department of Employment Security (MDES) to verify wages (earned income) and unemployment compensation (unearned income). • TALX to verify wages reported by employers that utilize this database (earned income). • Public Employees’ Retirement System (PERS) to verify benefits paid by PERS (unearned income).