Wyo. Code R. 048-0055-1
Effective Date: 06/10/1994 to 07/20/1999
Rule Type: Superceded Rules & Regulations
Reference Number: 048.0055.1.06101994
Section 1. Authority. WS 39-6-702 as amended by Enrolled Act No. 21, Senate, dated 3-17-94 directed the Wyoming Department of Health to establish rules for the Tax Refund to Elderly and Disabled Program.
(a) 'Abandoned.' To leave with no intent to return.
(b) 'Applicant.' Individual applying for the tax refund program.
(c) 'Application year' is the full calendar year preceding January 1, of the year during which the application is made. For example, if it is now 1991, the application year is 1990.
(d) 'Department' means the Wyoming Department of Health.
(e) 'Earned Income' is money (wages, salary, selfemployment earnings, etc.) for which a person has performed a service.
(f) 'Equity Value' means the current market value less any legal debts against the property, such as mortgages and encumbrances.
(g) 'Foster Grandparents Program'. The Program's purpose is to provide opportunities for low income persons aged 60 or over to provide supportive, person-to-person services in health, education, welfare or related setting to help alleviate the physical, mental or emotional problems of children having special needs.
(h) 'Income' includes, but is not limited to, wages, receipts from earnings including earnings from self-employment, interest, dividends, annuities, trusts, pensions, alimony, support payments, public assistance payments, unemployment compensation, federal social security payments, veteran's benefits and disability payments, native American per capita payments, or net income from other qualified income as determined by the department;
(i) 'IRAs.' Individual Retirement Accounts
(j) 'Joint Applicant.' An individual who was legally married on December 31, of the application year to a living person.
(k) 'LIEAP.' Low Income Energy Assistance Program
(l) 'Qualification Criteria.' Age, Disability, Residency, Income (see Section 3).
(m) 'Rejected Application.' An application that is missing information, incorrect or without required documentation will be denied.
(n) 'Resident.' 'Resident' means a person who has been a resident of Wyoming and domiciled within Wyoming for a period of not less than one (1) year and who has not claimed residency elsewhere for any purpose for the one (1) year period immediately preceding the date of application for a refund.
(o) 'Resource' means real property, which is land and the buildings and structures placed on that land; and personal property, including but not limited to: money and cash on hand including currency, gold, silver and other coins; money on deposit including savings, checking accounts, and IRAs; bonds, promissory notes and debenture shares of stock, mutual funds and other investments; and annuities and annuity contacts.
(p) 'SEPs.' Simplified Employee Pensions
(q) 'SCP.' Senior Companion Program.
(r) 'SSAN.' Social Security Account Number
(s) 'State Funded Institutions.' Wyoming Penitentiary, Wyoming Pioneer Home, Wyoming Retirement Center, Wyoming Veteran's Home, Wyoming State Hospital, Wyoming State Training School.
(t) 'Substantial gainful employment.' A person who has earned income (wages, salary, self-employment income) of under $5,000.00/year is not 'substantially' employed for this purpose.
(u) 'Suspended application.' An application which has been stopped temporarily.
(v) 'Title 19.' Medicaid
(w) 'Third party payments.' Payments made on an individual's bills by sources other than the individual's income.
(x) 'Total Disability' means a physical or mental condition which permanently prevents the person from performing any substantial gainful employment during the one (1) year period immediately preceding the date of application for a refund under this article. The medical condition must be documented or documentable, and must be the root cause of the low employment level.
(a) Qualifications based on age:
(i) An applicant must have attained the age of sixtyfive (65) by the last day of December of the application year, or
(ii) An applicant who is totally disabled must have attained the age of 18 by the last day of December of the application year.
(iii) A person who is at least age sixty (60) on 31 December of the application year and who was married to someone who was qualified for and had received this refund the prior year, may continue to apply and receive the refund provided the non-age qualifications are met as set forth in Section 3.(b)(c)(d)(e) of these rules. A person qualified under this paragraph (a)(iii) does not have to be disabled.
(b) Qualifications based on income:
(i) A single applicant must have had income less than $ 7,500 during the application year.
(ii) A joint applicant must have had a combined income less than $ 11,000 during the application year. A joint applicant's income includes the income of his/her spouse.
(c) An applicant who owns resources that exceed an equity value of $ 4,500.00 is NOT eligible for a refund. In determining resources, a single $ 100,000.00 equity value of the following combined property is exempt:
(i) The structure and lands occupied as the applicant's primary residence;
(ii) Household furnishings and personal belongings; and
(iii) One (1) automobile.
(d) An applicant must be a Wyoming resident at the time of application, and must have been a resident of Wyoming for the twelve (12) months prior to date of application.
(e) A current resident of a state funded institution is not eligible for the refund, unless he/she is providing for own financial support. He/She cannot be supported by the State or Federal government and qualify for this program. His/Her eligibility status during the application year is not material.
(f) Applications can be made by a living applicant only. Relatives, attorneys, or estates may not apply on behalf of a deceased individual, except in the case of a surviving spouse (see Section 4(b)).
(a) An individual who is not legally married to a living person is single. An unmarried person may not apply jointly (see exceptions for joint applicants).
(b) An individual must apply jointly with a spouse who died during the application year. The total yearly income of both must be reported on the application. The applicant will enter the word deceased in the spouse's signature block and attach a copy of the death certificate. The same procedure will be used if the spouse died after the end of the application year but before completing an application for the refund.
(c) An individual who was legally married on 31 December of the application year to a living person is required to apply jointly except as noted below. Only one person of a joint application is required to meet the qualifications except for income. Exceptions under which a married applicant may apply as a single person and exclude his/her spouse's income from the application are as follows:
(i) If a person is legally married, but has been abandoned by his/her spouse, and is not receiving any economic benefit from any income or property of the spouse, and has not lived with the spouse for at least one year, such person may apply as a single person. The spouse's SSAN must be entered on the application form with the words 'abandoned' entered in the space for the spouse's name. In no case will applications be processed for two people married to each other and both claiming abandonment.
(ii) An individual can apply as a single person if his/her spouse is in a nursing home and payment for care is provided by Title 19 (Medicaid). There is no time limit on this status. For example, if the spouse went into the nursing home yesterday, they may apply as single the next day. The remaining spouse must show proof that his/her spouse is receiving Title 19 assistance and is in a nursing home.
(iii) An individual who is legally separated is single for purposes of the refund. A person in the legal process of obtaining a divorce is considered legally separated.
(d) The spouse of a joint applicant cannot apply as a single person.
(a) All income, as defined above, is included for purposes of determining eligibility for this refund except for the specific exclusions noted in Section 5(b). Income for this purpose is not defined or amplified by any considerations of income taxability or non-taxability under the US Internal Revenue Service Code.
(b) Items listed below are excluded from income for the purpose of this program:
(i) Direct payments to children or other dependents of an applicant or applicants by social security or other such source. Whether the dependents actually live with the applicant(s) is not material. An applicant is required to count only income coming directly to him/her and his/her spouse.
(ii) Third party payments for medical care, including private insurers, Medicare and Medicaid. However, see (c) (ii) below for an exception.
(iii) Payments made for the Foster Grandparents and the Senior Companion Programs, as well as any other stipend payment programs, are excluded.
(iv) LIEAP payments are excluded.
(v) Tax Refund to Elderly and Disabled payments are excluded.
(vi) Housing subsidies are excluded.
(vii) Group home rent subsidies are exempt.
(viii) The value of food stamps received is excluded.
(c) Items listed below are to be included in income. This list does not override the definition of income or the inclusion to income listed elsewhere in the rules. This list only serves to clarify items which may be misunderstood.
(i) Payments by social security for Medicare/Medicaid premiums are to be included in income.
(ii) Title 19 payments for a person who is in a nursing home or similar institution are included as income for this program.
(a) An application must be completed and postmarked by the last working day of the month of August of each year. Applications received by the Department or its representative that are postmarked after the closing date will be returned without action to the applicant.
(b) The program is non-continuing. An application must be submitted each year. No individual notice, reminder, blank form, or other personal contact will be made by the Department to invite a prior participant to apply again. Public Notice will be made through local radio, newspaper, television, and senior center.
(c) Applications must be fully documented each year. Copies of documents attached to the application are part of the application and will not be returned to the applicant.
(d) A timely submitted application may be suspended by the Department for cause. An application which appears to qualify may be suspended, for example, if proper documentation is not attached. Suspended applications will be marked “suspended” by the Department and returned to the applicant with a cover letter outlining the problem. A suspended application received by the Department after 15 November will be rejected.
(e) Applications will not be suspended a second time without good cause. A suspended application that is resubmitted with information still missing, incorrect, or without required documentation will be rejected.
(f) Applicants are required to sign the application form. Except in the case of a surviving spouse, both members of a joint application must sign. The signature of a legal guardian will be accepted as an original signature if the guardianship papers are attached. A person who has been given power of attorney may sign the application form if a copy of the power of attorney is attached to the application. Social Security representative payees may also sign as necessary. An application form received without proper signature(s) and documents will be suspended.
(g) Applications must be made on the current application form as prescribed by the Department. Only an original application form will be accepted.
(h) All changes to the application must be initialed by the individual signing the form, such as, when the total income is “lined through” and a new amount entered. If a discrepancy exists between the documents submitted and information entered on the form, the application will be delayed until verification can be made.
(i) Changes of address to applications “in process” must be made in writing to the Department. The request must be dated, signed by the applicant, and include the applicant’s social security number. Address changes must be received by 25 November.
(j) An application will be rejected if it fails to meet the qualification criteria. A rejected application will be marked as unqualified and returned to the applicant. A rejected application cannot be resubmitted. Rejected applications will not be returned to the applicant until after the 1st working day of October.
(k) As per the Wyoming Administrative Procedures Act, an appeal process exists whereby an applicant can appeal the decision made by the Department of Health to reject an application.
(l) In the event an applicant dies between the time his/her application is submitted and the time the payment is made, the refund automatically passes to the legal heir(s). If there is or are not legal heir or heirs, the money will revert to the state General Fund.
(a) Applications must be accompanied by a copy of page 1 and page 2 of the applicant’s tax return (form 1040 or form 1040A, page 1 of form 1040EZ) for the application year. If the applicant did not file a tax return, the statement on the application must be initialed attesting that he/she did not file a U.S. Income Tax Return for the application year.
(b) Certain types of income are not reportable on the U.S. Federal Income Tax Return. Documents for these items of income must be included with the application regardless of whether the applicant attached a copy of his/her tax return. These items of countable income include, but are not limited to, social security payments, Veteran’s Administration (VA) disability payments, Railroad Retirement & Railroad Social Security (RRTA) payments, and Native American Per Capita payments.
(c) Applicants who did not file a tax return are required to attach copies of forms W-2, W-2p, 1099INT, 1099DIV etc. for income for the year. A business owner, including owners of rental property of all types, is required to attach a copy of his year end income statement to the application.
(d) Non-documented income is required to be reported. A bank or other institution is not required to provide a 1099INT in the case of interest income under $10.00 per year, for example. Such income must be included in the total reported on the application, and noted that no document was available.
(e) Applicants between the ages of 18 and 65 must attach proof of total disability. A report from the Veterans Administration (VA) or a benefit verification statement from the Social Security Administration attesting to a total disability is adequate. If the applicant is not on a disability pension, then a medical statement of disability must be obtained. It must state in general terms the nature of the disability, why it is totally disabling, and state that the applicant was, because of the condition, unable to support himself or herself during the application year.
(f) The application must be submitted with a document attesting date of birth or age. A copy of a Wyoming driver’s license or identification card is adequate for this purpose. If these are not available, then a copy of a birth certificate, baptismal certificate, or other similar attest will be acceptable.
(g) If the applicant is claiming single based on a legal separation, as much of the legal separation document as necessary to clearly show the names of the parties, the legal firm, the date of the agreement, and that it is a legal separation must be attached.
(h) A person claiming single as an abandoned spouse must provide a signed statement which clearly states how long they have been separated, and stating that they receive no economic benefit from their spouse.