Page 69

69 Chapter 1: Introduction to the Oregon Programs Eligibility Notebook • Section 4: Glossary and acronyms (07/2026) MAGI Modified Adjusted Gross Income Used in determining eligibility based on annual income as described in 410-200-0310(4). MAGI has the meaning provided at IRC 36B(d)(2)(B) and generally means federally taxable income with the following exceptions: (a) The income of the following individuals is excluded when they are not expected to be required to file a tax return for the tax year in which eligibility is being determined. This subsection applies whether or not the child or tax dependent actually files a tax return: (A) Children, regardless of age, who are included in the household of a parent; (B) Tax dependents. (b) In applying subsection (a) of this section, IRC § 6012(a) (1) is used to determine who is required to file a tax return. MAGI-based income Income calculated using the same financial methodologies used to determine MAGI as defined in section 36B(d)(2)(B) of the Code with the following exceptions: (c) An amount received as a non-recurring lump sum, if taxable, is counted as income only in the month received. (d) Scholarships, awards, or fellowship grants used for education purposes and not for living expenses are excluded; (e) Income from the following American Indian and Alaska Native sources is excluded: (A) Distributions from Alaska Native Corporations and Settlement Trusts; (B) Distributions from any property held in trust, subject to federal restrictions, located within the most recent boundaries of a prior federal reservation or otherwise under the supervision of the Secretary of the Interior;