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REV. JULY 14, 2023 NEBRASKA DEPARTMENT OF MEDICAID ELIGIBILITY

HEALTH AND HUMAN SERVICES 477-000-007

477-000-007 –Taxable and Non-Taxable Income Examples

Examples of Taxable Income: 1. Income from earnings (employment and self-employment); 2. Bonuses and awards; 3. Severance pay; 4. Accrued leave pay; 5. Flexible spending contributions (such as a cafeteria plan); 6. Canceled debts; 7. Gambling winnings: 8. Jury pay; and 9. Rental income.

Examples of Non-Taxable Income: 1. Supplemental Security Income (SSI); 2. Temporary Assistance to Needy Families (TANF); 3. Veterans’ disability; 4. Workers’ Compensation; 5. Child Support; 6. Federal tax credits; and 7. Cash assistance.

Note: These lists are subject to change every time the IRS updates the Tax Code. Additional Taxable and Non-Taxable Income information can be found at: http://www.irs.gov/pub/irs-pdf/p525.pdf

Additional information on how the IRS views veteran’s income can be found at:

http://www.irs.gov/pub/irs-pdf/p17.pdf

If staff is unsure if income is taxable or non-taxable, contact Central Office for a determination.