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Attached Document:
11ma004.pdf
OMM/OCFS/OTDA Materials: GIS Issued by OHIP
11 MA/004: Treatment of Federal Income Tax Refunds Pursuant to the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
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This GIS message advises local departments of social services of the required treatment of federal income tax refunds and earned income tax credit payments (advance payments) for purposes of determining Medicaid eligibility effective December 17, 2010. The federal Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, which was signed into law on December 17, 2010, includes provisions that require the exemption of federal income tax refunds and advance payments received after December 31, 2009, but before January 1, 2013. For purposes of determining Medicaid eligibility, these refunds/payments are not to be considered countable income. Additionally, this exemption applies to the post-eligibility determination of the amount of income to be applied toward the cost of care for institutionalized individuals.
Federal income tax refunds and advance payments are also exempt as an available resource for a period of 12 months following the month in which the payment is received. If the payment or any portion of the payment is retained beyond this exemption period, the payment or portion remaining becomes a countable resource for SSI-related applicants/recipients (A/Rs).
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Created: 3/28/2011
Updated: 7/11/2011
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