Countable Income 510-03-85-15
(Revised 7/1/2025 ML 3935)
(N.D.A.C. Section 75-02-02.1-37)
The following types of income are countable when determining eligibility for ACA Medicaid:
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Gross taxable wages, salaries, tips (must deduct pre-tax deductions).
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Interest income, including tax exempt.
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Dividend income, including tax exempt.
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Taxable refunds of state income taxes.
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Alimony received when alimony agreements have been finalized on or before December 31, 2018.
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Adjusted net income or loss from self-employment.
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Net Capital Gains (capital gains minus capital losses), if expected to recur in the current year.
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Taxable amounts of IRA distributions.
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Taxable Amount of Pensions and annuities.
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Net rents, royalties, lease, partnerships, S corporation or trust income.
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Gross unemployment compensation.
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Gross Social Security income.
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Veteran’s Administration (VA) Retirement Pensions.
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Gross foreign earned income.
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Child’s income (See section 510-03-85-13, ACA Income Methodologies regarding when to count a child’s income.)
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Short Term Disability payments to replace income
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The portion of educational scholarships, awards, and fellowship grants that is used for living expenses or other non-educational related expenses
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Per Capita payments paid from tribal casino gambling proceeds.
Exception: MHA (TAT) does not play out monies from casino gambling. See Disregarded Income 510-03-85-30.
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Value of prizes or awards
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Gambling winnings
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Winnings less than $80,000 are counted in the month received.
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Qualified lottery and gambling winnings of $80,000 or more, which are received in a single payout are counted not only in the month received but over a period of 120 months for the individual who has won the Qualified Lottery and gambling winnings. See Reference Hard Cards 510-03-105 and ACA Income Methodologies 510-03-85-13.
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Alaska Permanent Funds dividends.
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Payments for work performed at sheltered workshops, (e.g. Minot Vocational Adjustment Workshop, etc.)
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Work-Study Income reported as wages on the individuals tax return.
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Payments from a trust fund, or from other countable sources deposited into a trust account for the client's benefit count as income of the client.
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Jury duty pay not given to employer as reimbursement of wages.
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Income from a life estate.
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Value of cancelled debts.
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Other taxable income.

