1. (1) Income limits. An individual’s income must be within limits established by federal or state law and the Medicaid State Plan. The income limits are as follows:

   1. (a) For Medicaid for the Aged or Disabled (MEDS-AD) Demonstration Waiver, income cannot exceed 88 percent of the federal poverty level (FPL) after application of exclusions specified in subsection (2).
   2. (b) For Qualified Medicare Beneficiary (QMB), income must be less than or equal to the FPL after application of exclusions specified in subsection (2).
   3. (c) For Working Disabled (WD), income must be less than or equal to 200 percent of the FPL after application of exclusions specified in subsection (2).
   4. (d) For Institutional Care Program (ICP), gross income cannot exceed 300 percent of the Supplemental Security Income (SSI) federal benefit rate after consideration of allowable deductions set forth in subsection (2). Individuals with income over this limit may qualify for institutional care services by establishing an income trust which meets criteria set forth in subsection 65A-1.702(15), F.A.C.
   5. (e) For Home and Community-Based Services (HCBS), gross income cannot exceed 300 percent of the SSI federal benefit rate after consideration of allowable deductions set forth in subsection (2). Individuals with income over this limit may qualify for HCBS services by establishing a qualified income trust which meets criteria set forth in subsection 65A-1.702(15), F.A.C.
   6. (f) For hospice services, income cannot exceed 300 percent of the SSI federal benefit rate or income must meet Medically Needy eligibility criteria, including the share of cost requirement. Effective October 1, 1998, institutionalized individuals with income over this limit may qualify for institutional hospice services by establishing an income trust which meets criteria set forth in subsection 65A-1.702(15), F.A.C.
   7. (g) For Specified Low-Income Medicare Beneficiary (SLMB), income must be greater than 100 percent of the FPL but equal to or less than 120 percent of the FPL.
   8. (h) For Medically Needy, income must be less than or equal to the Medically Needy income standard after deduction of allowable medical expenses.
   9. (i) For Protected Medicaid, income cannot exceed the limits established in accordance with 42 U.S.C. §1383c (2000 Ed., Sup. IV) (incorporated by reference).
   10. (j) For a Qualified Individual 1 (QI1), income must be greater than 120 percent of the FPL, but equal to or less than 135 percent of the FPL. QI1 is eligible only for payment of the Part B Medicare premium through Medicaid.

2. (2) Included and Excluded Income. For all SSI-related coverage groups the Department follows the SSI policy specified in 20 C.F.R. §416.1100, including exclusionary policies regarding the following: Veterans Administration (VA) benefits, VA aid and attendance (A&A), housebound (HB) unreimbursed medical expenses (UME), and reduced VA improved pensions, to determine which income to exclude. The following income types are exceptions and excluded:

   1. (a) In-kind support and maintenance.
   2. (b) Total of irregular or infrequent earned income if it does not exceed $30 per calendar quarter.
   3. (c) Total of irregular or infrequent unearned income if it does not exceed $60 per calendar quarter.
   4. (d) Income placed into a qualified income trust for ICP, Institutional Hospice program or HCBS.
   5. (e) Interest and dividends on countable assets are excluded in determining eligibility and counted in post eligibility computations, or for ICP, HCBS and other institutional programs.

3. (3) Excluded earned or unearned income must be verified to determine the amount that is deducted from the individual’s gross income.

   1. (a) Excluded income from a veteran’s payment (UME, A&A and HB benefits) must be verified at the source. The request for Veteran’s Benefits Information, a VA award letter specifying the amount and type of excludable income or a collateral contact with the Department of Veterans Affairs may be used to verify excludable VA benefits.
   2. (b) Income placed into a qualified income trust must be verified at the source. Bank statements or records are acceptable verification of deposits.
   3. (c) Interest and dividends on countable assets, at application, must be verified at the source. Financial records from the institution holding the asset are acceptable verification.

4. (4) When Income Is Considered Available for Budgeting. The department counts income when it is received, when it is credited to the individual’s account, or when it is set aside for their use, whichever is earlier.

   1. (a) If a regular periodic payment is occasionally received in a month other than the normal month of receipt and there is no intent to interrupt the regular payment schedule the department considers the funds to be available income in the normal month of receipt. Examples include checks advance dated because the regular payment date falls on a weekend or holiday, or electronic fund transfers or direct deposits which are posted to a bank account before or after the month they are payable.
   2. (b) Florida State Retirement benefits are received the last workday of the month. The payment shall be considered income in the following month for SSI-related Medicaid purposes.

5. (5) Income Budgeting Methodologies. To determine eligibility SSI budgeting methodologies are applied except where expressly prohibited by 42 U.S.C. §1396 or another less restrictive option is elected by the state under 42 U.S.C. §1396a(r)(2). When averaging income, all income from the most recent consecutive four weeks shall be used if it is representative of future earnings. A longer period of past time may be used if necessary to provide a more accurate indication of anticipated fluctuations in future income.

   1. (a) For MEDS-AD Demonstration Waiver, Protected Medicaid, Medically Needy, WD, QMB, SLMB, and QI1 to compute the community spouse income allocation for spouses of ICP individuals, the following less restrictive methodology for determining gross monthly income is followed:

      1. When income is received monthly or more often than once per month the monthly income from that source shall be computed by first determining the weekly income amount and then multiplying that amount by 4. A five-week month shall not be treated any differently than a four-week month.

      2. When unearned income is received less often than monthly the total amount will be prorated over the period it is intended to cover. If prorating income adversely affects the client it will be counted in the month received and not prorated.

      3. When earned income is received less often than monthly, the department counts the total amount in the month received and does not prorate.

   2. (b) For institutional care, hospice, and HCBS waiver programs the department applies the following methodology in determining eligibility:

      1. To determine if the individual meets the income eligibility standard the client’s total gross income, excluding income placed in qualified income trusts, is counted in the month received. The total gross income must be less than the institutional care income standard for the individual to be eligible for that month.

      2. If the individual’s monthly income does not exceed the institutional care income standard in any month the department will prorate the income over the period it is intended to cover to compute patient responsibility, provided that it does not result in undue hardship to the client. If it causes undue hardship it will be counted for the anticipated month of receipt.

   3. (c) Medically Needy. The amount by which the individual’s countable income exceeds the Medically Needy income level, called the “share of cost,” shall be considered available for payment of medical care and services. The Department computes available income for each month eligibility is requested to determine the amount of excess countable income available to meet medical costs. If countable income exceeds the Medically Needy income level the Department shall deduct allowable medical expenses in chronological order, by day of service. Countable income is determined in accordance with subsection (2). To be deducted the expenses must be unpaid, or if paid, must have been paid in the month for which eligibility is being determined or incurred and paid during the three previous calendar months to the month for which eligibility is being determined. The paid expense may not have been previously deducted from countable income during a period of eligibility. Medical expenses reimbursed by a state or local government not funded in full by federal funds, excluding Medicaid program payments, are allowable deductions. Any other expenses reimbursable by a third party are not allowable deductions. Examples of recognized medical expenses include:

      1. Allowable health insurance costs such as medical premiums, other health insurance premiums, deductibles and co-insurance charges; and,

      2. Allowable medical services such as the cost of public transportation to obtain allowable medical services; medical services provided or prescribed by a recognized member of the medical community; and personal care services in the home prescribed by a recognized member of the medical community.

Rulemaking Authority 409.919 FS. Law Implemented 409.902, 409.903, 409.904, 409.906, 409.919 FS. History–New 10-8-97, Amended 1-27-99, 4-1-03, 6-13-04, 8-10-06 (1), (4), 8-10-06 (1), 2-20-07, 10-16-07, 5-6-08, 1-12-20.