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14. Health Savings Account deduction Applies to contributions made to a health savings account for someone enrolled in a high-deductible health plan, as specified on Form 8889. Contributions made by employers, through roll-overs, or through distributions from Individual Retirement Accounts are not deductible. 15. Self-employed health insurance deduction Applies to self-employed people who are paying premiums for a medical, dental, or long-term care plan established under their business that covers them, their spouse, and/or their dependents. 16. Allowable write-in expenses These deductions include: • Contributions to Archer MSAs • Deductions attributable to rents and royalties • Certain deductions of life tenants and income beneficiaries of property • Jury duty pay given to the employer because the juror was paid a salary during duty • Reforestation expenses • Attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination, a claim against the U.S. Government, or a claim under section 1862(b)(3)(A) of the Social Security Act • Attorney fees relating to awards to whistleblowers • Contributions to section 501(c)(18)(D) pension plans • Contributions by certain chaplains to section 403(b) plans 17. Live-in care providers The IRS requires live-in care providers to include the income paid to their self-employment business when it is reported on a 1099 form. When that income meets the required conditions (see SECTION 16.2 INCOME TYPES NOT COUNTED, #45 LIVE-IN CARE PROVIDERS), the providers are allowed to list all of that 1099 income as an expense in Part V of their Schedule C. Likewise, the self-employment income of the care provider has to be counted for EBD Medicaid and other IM programs. To disregard the self- employment income for BadgerCare Plus, the case should receive a tax deduction amount equal to the income. This page last updated in Release Number: 24-01 Release Date: 04/03/2024 16.3.3.4, 16.3.3.9 Effective Date: 01/01/2024 16.4 Earned Income Earned income is income from gainful employment. Earned income after pre-tax deductions is counted. See SECTION 16.3.2 PRE-TAX DEDUCTIONS for more information on pre-tax deductions. 1. Contractual Income This provision applies primarily to teachers and other school employees. When an employed BadgerCare Plus group member is paid under a contract, either written or verbal, rather than on an hourly or piecework basis, the income is prorated over the period of the contract. For example, if the contract is