Countable Income 510-03-85-15
(Revised 10/1/2024 ML #3861)
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(N.D.A.C. Section 75-02-02.1-37)
The following types of income are countable when determining eligibility for ACA Medicaid:
- Gross taxable wages, salaries, tips (must deduct pre-tax deductions)
- Interest income, including tax exempt
- Dividend income, including tax exempt
- Taxable refunds of state income taxes
- Alimony received when alimony agreements have been finalized on or before December 31, 2018
- Adjusted net income or loss from self-employment
- Net Capital Gains (capital gains minus capital losses), if expected to recur in the current year
- Taxable amounts of IRA distributions
- Taxable Amount of Pensions and annuities
- Net rents, royalties, lease, partnerships, S corporation or trust income
- Gross unemployment compensation
- Gross Social Security income
- Veteran’s Administration (VA) Retirement Pensions
- Gross foreign earned income
- Child’s income (See section 510-03-85-13, ACA Income Methodologies regarding when to count a child’s income.)
- Short Term Disability payments to replace income
- The portion of educational scholarships, awards, and fellowship grants that is used for living expenses or other non-educational related expenses
- Per Capita payments paid from tribal casino gambling proceeds
- Value of prizes or awards
- Gambling winnings
Winnings less than $80,000 are counted in the month received.
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.
- Alaska Permanent Funds dividends
- Payments for work performed at sheltered workshops, (e.g. Minot Vocational Adjustment Workshop, etc.)
- Work-Study Income reported as wages on the individuals tax return
- 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
- Jury duty pay not given to employer as reimbursement of wages
- Income from a life estate
- Value of cancelled debts
- Other taxable income