Page 31

MISSISSIPPI DIVISION OF MEDICAID Eligibility Policy and Procedures Manual CHAPTER 200A – Income: ABD Categories Page |31 Effective Month: July 2025 Example: Jim Thayer, a 20-year-old student, takes a summer job doing computer programming. He had no prior earnings during the year, and he has no unearned income. He earns $2000 in June, July and August 2010. His countable income is computed as follows for these months: $2000 -1640 360 - 50 310 - 65 245 -122.50 $122.50 Gross Earnings Student Exclusion General Income Exclusion Earned Income Exclusion One-Half Remainder Countable Income Jim has used $4920 of his $6600 student earned income exclusion ($1640 for June, July and August). He has $1680 left to be excluded over the remaining calendar year should he have other earned income through December of 2010. 200A.05.03 $65 PLUS ONE-HALF REMAINDER EARNED INCOME EXCLUSION $65 per month of earned income plus one-half of the remaining earned income in the month is excluded in the order listed in 200A.05 above. 200A.05.04 IMPAIRMENT-RELATED WORK EXPENSES (IRWE) EXCLUSION IRWE expenses are for items or services which are directly related to enabling a person with a disability (other than blindness) to work and which are necessarily incurred by that individual because of a physical or mental impairment. Any earned income of a person who is disabled (but not blind) that is used to meet any reasonable, non-reimbursable impairment-related work expenses is not counted. The IRWE exclusion may be applied to the earnings of a disabled person who is under age 65 or is age 65 or older and received SSI and Medicaid or a disability payment for the month prior to attaining age 65.