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Page | 3 REFERENCE INFORMATION – TREATMENT OF INCOME FOR CHILDREN, FAMILIES & CHILDREN, AND CHILDREN COVERED GROUPS The table below is used in conjunction the following income charts: MAGI Income Charts, Families & Children Income. The information in the table is associated with Chapters M04 and M07 of the Medical Assistance Eligibility Manual. Effective Date: July 2025 INCOME MAGI COVERED GROUPS MEDICALLY NEEDY; 300% SSI; F&C COVERED GROUPS Difficulty of Care Payments Not counted Counted with appropriate earned income disregards Earnings Counted with no disregards Counted with appropriate earned income disregards Social Security Benefits Adult’s MAGI household Benefits received by a parent or stepparent are counted for his eligibility determination, as well as the eligibility determinations of his spouse and children in the home. Counted if anyone in the Family Unit/Budget Unit receives Social Security Benefits Child’s MAGI household If the child lives with a parent, only counted if the child is required to file a federal tax return. Counted if anyone in the Family Unit/Budget Unit receives Child Support Received Not counted Counted – subject to $50 exclusion Child Support Paid Not deducted from income Not deducted from income Alimony Received Counted if divorce agreement was finalized prior to January 1, 2019, and the agreement has not been modified. Counted – subject to $50 exclusion if comingled with child support Alimony Paid Deducted from income if divorce agreement was finalized prior to January 1, 2019 Not deducted from income Worker’s Compensation Not counted Counted Veteran’s Benefits Not counted if they are not taxable in IRS Publication 525 Counted Scholarships, fellowships, grants and awards used for educational purposes Not counted Not counted Student Loan Debt Effective January 1, 2019, student loan debt forgiven due to death or disability of student is not counted as income. Not applicable