Page 30

MISSISSIPPI DIVISION OF MEDICAID Eligibility Policy and Procedures Manual CHAPTER 200A – Income: ABD Categories Page |30 Effective Month: July 2025 no advance payment with the CTC. Exclude EITC received either as an advance or as a refund and CTC refund payments from income. 200A.05.02 STUDENT EARNED INCOME EXCLUSION (SEIE) Effective April 1, 2005, the Student Earned Income Exclusion was extended to all individuals who are working students under the age of 22, not just those who meet the SSI definition of a child. The SEIE will apply to earnings deemed from an ineligible spouse or parent(s) and it will apply to the joint earned income of eligible couples when both members are under age 22 and are working students. The SEIE allows an individual under age 22 and regularly attending school to have earnings up to a monthly maximum, but not more than an annual maximum. The monthly and yearly limits are adjusted annually based on cost-of-living index increases, if applicable. The monthly and yearly maximum exclusion amounts are located in the Appendix, entitled Student Earned Income Exclusion Chart. Qualifying for the SEIE Effective April 1, 2005 To qualify for this exclusion, the individual must be: • Under age 22 and • A student regularly attending school This exclusion may apply to an eligible or ineligible: • Individual • Child • Spouse or • Parent(s) Application of the Exclusion Apply the exclusion as follows: • Consecutively to months in which there is earned income until the maximum yearly exclusion is exhausted or the individual is no longer a student under age 22; and • Only to a student’s own earned income • Before applying any portion of the general income exclusion which has not been deducted from unearned income and before applying the $65 plus one- half of the remaining income.