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PART E – INCOME AND BUDGETING E-100 MAGI BUDGETING 105 Assistance Unit Determination (42 CFR 435.603(f)) 105.1 Tax Filing Status 105.2 Tax-Filer Not Claimed As a Tax Dependent 105.3 Individuals Claimed As Tax Dependents 105.4 Married Couples 105.4.1 Divorced Couples 105.4.2 Domestic Couples (NRS 122A) 105.5 Non-Filer Rules 110 Assistance Unit Budgeting 110.1 Annual Income Guidelines for Children and Tax Dependents 115 Budget Period 120 Earned Income 120.1 Self-Employment 120.2 Verification of Self-Employment 125 Unearned Income 128 Zero Income 130 Best Estimate of Income 130.1 Converting Income to Monthly Amounts 130.2 Unpredictable Income 130.3 Irregular Income 130.4 Converting New Income 135 Application of Modified Adjusted Gross Income 135.1 Allowable Deductions 140 Step-By-Step Assistance Unit and Income Determination 140.1 Construct a Medicaid/NCU Assistance Unit for Each Applicant 140.2 Determine the Medicaid/NCU Income for Each Assistance Unit 145 MAGI Exemptions E-200 MAABD INCOME AND BUDGETING 200 Application of Social Security Income (SSI) Budget Methodology 205 Household Determination 205.1 Definition Related to Household Determination 205.2 Income Consideration 210 SSI – MAABD – Income Budgeting 210.1 Ownership/Availability of Income 210.2 Income Deeming 210.3 Dividing Income 210.4 Court Order/Trust Income 220 Budgeting Procedures for SSI Financial Eligibility – Spouse To Spouse Deeming – (SSI Budget Form 2646-EE) 220.1 SSI Budget Form 2646-EE 220.1.1 Member of Couple With Eligible Spouse 220.1.2 Member of Couple With Ineligible Spouse 220.1.3 Individual 220.1.4 Deeming Computation 220.1.5 SSI Eligibility Determination 225 Income Disregards By Public Law Division of Social Services Medical Assistance Manual 13 Aug 25 MTL 10/25