Article 10 Section 6 Deductions
Table of Contents
TITLE MPG CITE
General 100601
Verification of Deductions 100602
Deductions for MFBUs that Include ABDMN Persons Except Special Percent Programs 100603
Deductions for MFBUs that Do Not Include an ABDMN Person 100604
Deductions for MFBUs that Include a LTC Person 100605
Deductions for Special Percent Programs 100606
Apportionment of Deductions 100607
Board and Care Deductions 100608
100601 General
A General
This section identifies allowable income deduction In order to be able
to identify allowable deduction the worker must first determine
If available nonexempt income is earned or unearned
If the MFBU includes an aged blind or disabled MN person and
If the MFBU includes an LTC person
Each of these factors above determines which deductions are
allowable
100603 details deductions to be applied when there is an ABDMN person in the MFBU 100604 details deductions for AFDCMN MI or ineligible persons who are not included in an MFBU with an aged blind or disabled spouse or child Deductions that apply to both ABDMN MFBUs and nonABDMN FBUs have been detailed in both sections
Deductions are allowed in the order in which they appear in this section Form MC 176W may require completion to determine the correct deductions For manual share of cost computations appropriate deductions will be entered on form MC 176M or MC 176M LTC
MPG LTR 116 0890
100602 Verification of Deductions
A Deductions must be verified Verification
At initial application or reapplication and When a change is reported
MPG LTR 116 0890
100603 Deductions for MFBUs that Include ABDMN Persons Except Special Percent Programs
A The deductions detailed below are subtracted as appropriate from Introduction
nonexempt income of MFBUs that include ABDMN persons except for MFBUs for the Special Percent Programs These deductions are allowed only if a member of the MFBU applies and is found eligible as aged blind or disabled
MPG LTR 116 0890
B Educational Expenses
General
Certain educational expenses for college or similar training which are incurred by a beneficiary are deducted from income received for educational purposes or any loan received for educational purposes which is counted as property
Income for Educational Purposes
Income for educational purposes from which allowable expenses can be deducted includes but is not limited to Exempt student loans grants or fellowships as detailed in MPG Article 10 Section 3 Nonexempt student loans grants or fellowships which do not require repayment Social Security and Veterans Administration payments to a child attending school which are based on a deceased or disabled parents entitlement and Veterans Educational Assistance Program payments
Allowable Educational Expenses
Allowable educational expenses shall be deducted from educational income if they are incurred by a beneficiary for college or similar training These expenses must be documented to be allowed as deductions Allowable educational expenses include
Tuition
Books
Fees
Equipment and Supplies
Special clothing needs
Child care services and
Transportation
The cost of transportation to and from school is based on the mode
most economically available and feasible in the particular
circumstances If it is determined that personal car usage meets these
criteria all actual transportation costs will be prorated based on the
percentage of miles driven to and from school to total miles driven
each month Allowable transportation costs include but are not limited
to car payments car insurance registration and gasoline
How to Deduct Educational Expenses
Documented allowable expenses will be deducted in the following order
Step Action
1 Deduct allowable expenses from totally exempt loans or grants detailed in MPG Article 10 Section 3
2 Deduct any remaining educational expenses from other loans for educational purposes that are considered property as detailed in MPG Article 9
3 Deduct any remaining allowable educational expenses from other income received for educational purposes
Apportionment of Educational Expenses
Apportion educational expenses over the period of time they are intended to cover to determine the monthly deduction
Reimbursed Educational Expenses
Applicantsbeneficiaries may not used reimbursed expenses as deductions from loans or grants for example Welfare to Work Child Care ESP Training Related Expenses
MPG LTR 82 0190 ACWDL
C Timely Payments SupportPayment from
Onethird of the timely child support payments payments due in the
an Absent
current month received made by an absent parent for the support of a
Parent
disabled or blind child is an allowable deduction
Delayed Payments
Delayed Payments are payments made timely but received by the beneficiary in a subsequent month Delayed payments are eligible for the onethird disregard if they meet the following criteria The payments for past months are received by the family member in the current month The delayed payment was made by the absent parent in the month the payment was due but receipt was delayed for reasons beyond the payers control For example a payment was made to the child support authority timely but reached the child in a subsequent month
Onethird of delayed child support payments made by an absent parent for the support of a disabled or blind child is an allowable deduction
Arrearage Payments
Arrearage payments are not eligible for the onethird deduction
Staff will follow instructions outlined in BENDS 5396 for required CalWIN entries
MPG LTR 754 0812
D Workers must follow the actions in the table below for the 20 20 Deduction
Deduction
Step Action
1 Deduct 20 form the combined nonexempt unearned income of all aged blind or disabled MN persons and the spouse or parents of these persons Note This deduction is added back into the budget for LTC recipients
2 Subtract any remaining portion of the 20 deduction from earned income as detailed in G below
MPG LTR 82 0190
E AmountCriteria Student
Beginning January 1 2001 the amount of the student Income
Deductions
deductions increased as indicated in Appendix A The monthly and yearly limits will be adjusted annually based on increases to the cost of
F 30 Plus 13 Earned Income Deduction for AFDCMN or MI Persons
living
Criteria
Under age 22
Presently unmarried
Not a parent and
Presently enrolled or will be enrolled for at least eight hours a week
during one moth of either the
Current calendar quarter or
Next calendar quarter
Effective April 1 2005 the student income deduction also applied to earnings from an ineligible spouse or parents and to joint earned income of eligible couples when both members are under age 22 and are working Deductions will be taken from the earned income of each student
Criteria
Under age 22 and
Presently enrolled or will be enrolled for at least eight hours a
week during one moth of either the
Current calendar quarter or
Next calendar quarter
Method of Deduction
The worker shall document on back of form MC 176M or on the statement of facts the duration and amount of the monthly deduction
MPG LTR 806 052014
ABDMN MFBUs which include an AFDCMN or MI person may be entitled to the 30 plus 13 deduction The 30 plus 13 deduction is computed by deducting the first 30 of the nonexempt earned income and subtracting 13 of the amount remaining after the 30 deduction
Entitlement for 30 Plus 13 Deduction
An AFDCMN or MI person is entitled to the 30 plus 13 deduction if the person meets all of the following conditions Is the spouse or parent of an aged blind or disabled MN person Was eligible for and receiving an AFDC cash grant or was not receiving an AFDC cash grant due to the adjustment of an overpayment from any state in one of the four months immediately prior to the month in which the deduction will be applied and Did not receive the 30 plus 13 deduction in any AFDC cash family budget unit FBU for four consecutive months without an intervening twelve consecutive month period when heshe was not an AFDC recipient
When the beneficiary received the 30 plus 13 deduction in any MFBU or AFDC FBU for four consecutive months as detailed above deduct a 30 disregard for a period of eight consecutive months immediately following the end of the four consecutive months
If the beneficiary Then
does not receive the 30 deduction in a month for any reason that month will still count as one of the eight consecutive months
has received the 30 plus 13 deduction in any AFDC Assistance Unit for more than four months each month that exceeds the fourmonth period will count as one of the eight consecutive months for the 30 disregard
State
When the additional eight consecutive month period has expired a
Clarificabeneficiary is not entitled to receive either the 30 plus 13 or the 30 tion deduction again until heshe has not received AFDC for twelve consecutive months
MPG LTR 247 0494
G Any portion of the 20 income deduction detailed in D above which is Balance of
in excess of the nonexempt unearned income is deducted from the
20 Deduction
combined nonexempt earned income of aged blind or disabled MN persons and the spouse or parents of these persons
MPG LTR 247 0494
H Deduct the first 65 plus onehalf of the remainder of the nonexempt
SixtyFiveearned income which remains after applying appropriate deductions Plus OneHalf
detailed above This deduction is allowed for aged blind or disabled
Earned
MN persons and the spouse or parents of these persons
Income Deduction
MPG LTR 247 0494
I In addition to the 65 plus onehalf deduction deduct the actual cost Work
of work related expenses from the nonexempt earned income of a
Expenses of
blind person
the Blind
MPG LTR 247 0494
J Income Necessary toAchieve SelfSupport forBlind and Disabled Persons
Deduct nonexempt earned and unearned income of a blind or
disabled person if the income is needed to implement a plan of selfsupport that meets all of the following criteria
Is in writing
Was initiated and approved while the person was receiving SSISSP
and
The person continues to follow the plan of selfsupport
MPG LTR 247 0494
K InHome Services for an ABD Person
to meet the MediCal SOC when
The person paying for the services is an ABD applicant or beneficiary
The person providing the services is an IHSS provider providing hours beyond those paid for by the IHSS program or a family member living in the home Family members are spouses parents and children under 21 years of age
The applicantsbeneficiarys need for inhome services is verified by a physicians statement which specifies that without such services the individual would require institutionalization ie long term care or board and care placement
The plan of care or prescription specifies the need for at least one personal care service No IHSS SOC assessment needed
Individuals applying as ABD are to be informed that it is the applicantsbeneficiarys responsibility to verify the outofpocket expenses each month in order for the expenses to meet SOC
Acceptable verifications include but not limited to
Receipts specifying the services provided and the provider
Canceled checks to the provider accompanied by timesheet or other documentation showing the care provided and the provider
Invoices showing payments billed to the beneficiary for services from
NOTE IHSS assessed hours or services need not be used first before applying the outofpocket expenses toward meeting the SOC
L Follow the actions in the table below for income used to determine
Income Used Public Assistance eligibility of another family member to Determine
Public Assistance Eligibility of another FamilyMember
Step Action
1 Deduct that portion of the income of an MN or MI person or a person responsible for the MFBU which is counted in determining eligibility of a spouse parent or child as a PA or Other PA recipient
2 Deduct the income of a stepparent which is counted in determining the eligibility of a spouse or stepchildren as PA or Other PA recipients
MPG LTR 257 1294
M Deduct health insurance premiums paid by and purchased for any Health
person in the family as shown in the table below
Insurance Premium of all MNor MI Persons
Step Action
1 Average health insurance premiums paid less often than monthly to determine the monthly deduction See MPG Article 10 Section 4 for apportionment instructions
2 Deduct the appropriate premium for Medicare Part B coverage until BuyIn occurs See MPG Article 15 Section 4 for BuyIn procedures
N Impairment Related Work Expenses IRWE QMBor SGA Determination s Only
MPG LTR 247 0494
IRWE are those expenses of a working disabled applicantbeneficiary
that are necessary for that person to become or remain employed
Such expenses include but are not limited to be
Required to control a disabling condition thereby enabling the
individual to work
Essential to performance of physical andor mental demands of a job
for example wheelchairs respirators prosthesis or
Necessary in preparing for a trip to work in traveling to and from work
or assistance needed immediately upon returning from work for
example attendant care services transportation costs exterior ramps
and railing on pathways modified to the exterior of the
applicantsbeneficiarys residence
MPG LTR 247 0494 ACWDL
O Reasonable court approved guardingconservator fees shall be Guardian deducted from the unearned income of an aged blind or disabled MN
Conservator
person if all of the following conditions are met
Fees
The fees are paid to a court appointed guardian or conservator of an individual who has been declared by a court to be substantially unable to manage hisher own financial resources The court appointed guardian or conservator is required by the entity paying the unearned income as a condition of rendering payment to incompetent persons and The guardian or conservator provides a signed statement from the entity making such payment verifying the requirement above
If all of the above conditions are not met no deduction for guardianconservator fees is allowed
EXCEPTION This deduction does not apply to LongTerm Care cases
Payments made by Social Security or other entities to a representative pay on behalf of incompetent persons do not meet the conditions above
Verification Requirement
When a guardian conservator asserts that reasonable court approved fees exist and heshe has provided verification that the applicantbeneficiary has income from which fees are an allowable deduction the worker must request the following A copy of the court order authorizing payment of fees from the account of the applicantbeneficiary to the guardianconservator The order must include the amount of the fee and the month for which the fee is authorized A written statement from the guardianconservator describing the services provided during the month how the fee was calculated including hours spent on the conservatees affairs and the rate being charged as well as any other costs included in the fee
Upon receipt of the requested verification the worker is to presume the fees billed in the statement are reasonable provided the amount matches the amount shown in the court order and there is no circumstance which leads the worker to believe that the fee amount should be questioned Examples of questionable fees which may MEPM require further review and documentation include fees for personal 4M services charges for services not related to the administration of the conservatees estate fees which vary constantly from month to month where there is no change to income property etc and there is no court activity
In order to clarify and review questionable fees for consideration as an appropriate income deduction a written statement regarding the following items can be requested from the guardianconservator Why personal services are required
P Court Ordered Alimony orChild SupportPaid
Why the fees fluctuate from month to month if there is no change to income property etc and there is no court activity or Why the fees are higher than what is normally charged for similar services
The guardianconservator must be given a reasonable time period to respond The SOC is to be calculated without the fee deduction until the reasonableness of the fee is verified
MPG LTR 528 0504
Court ordered alimony or child support or child support paid pursuant DHCS
Clarifica
to an agreement with a district attorney will be deducted from the tion
income of an ABD beneficiary when it is actually paid by the 31497
beneficiary The amount deducted shall be the lesser amount
Actually paid
Specified in the court order or agreement with a district attorney
MPG LTR 528 0504
100604 Deductions for MFBUs that Do Not Include an ABDMN Person
A Deductions detailed below are for AFDCMN MI or ineligible members Introduction
of an MFBU which does not include an eligible aged blind or disabled spouse or child These are deducted from income in the following sequence
B Educational Expenses
General
Certain educational expenses for college or similar training which are incurred by a beneficiary are deducted from income received for educational purposes or any loan received for educational purposes which is counted as property
Income for Educational Purposes
Income for educational purposes from which allowable expenses can be deducted includes but is not limited to Exempt student loans grants or fellowships as detailed in MPG Article 10 Section 3 Nonexempt student loans grants or fellowships which do not require repayment Social Security and Veterans Administration payments to a child attending school which are based on a deceased or disabled parents entitlement and Veterans Educational Assistance Program payments
Allowable Educational Expenses
Allowable educational expenses shall be deducted from educational
income if they are incurred by a beneficiary for college or similar
training These expenses must be documented to be allowed as
deductions Allowable educational expenses include
Tuition
Books
Fees
Equipment and Supplies
Special clothing needs
Child care services and
Transportation
The cost of transportation to and from school is based on the mode
most economically available and feasible in the particular
circumstances If it is determined that personal car usage meets these
criteria all actual transportation costs will be prorated based on the
percentage of miles driven to and from school to total miles driven
each month Allowable transportation costs include but are not limited
to car payments car insurance registration and gasoline
How to Deduction Educational Expenses
Documented allowable expenses will be deducted in the following order
Step Action
1 Deduct allowable expenses from totally exempt loans or grants detailed in MPG Article 10 Section 3
2 Deduct any remaining educational expenses from other loans for educational purposes that are considered property as detailed in MPG Article 9
3 Deduct any remaining allowable educational expenses from other income received for educational purposes
Apportionment of Educational Expenses
Apportion educational expenses over the period of time they are intended to cover to determine the monthly deduction
Reimbursed Educational Expenses
Applicantsbeneficiaries may not used reimbursed expenses as deductions from loans or grants for example Welfare to Work Child Care ESP Training Related Expenses
MPG LTR 116 0890
C Deduct 90 for mandatory deductions and work related expenses from
Deduction for the nonexempt gross earned income of each AFDCMN and MI Work
person
Expenses
MPG LTR 116 0890
D 30 Plus 13 Earned Income Deduction
Deduct 30 of nonexempt earned income and subtract 13 of the amount left after subtracting the 30 deduction of an AFDCMN or MI person if the person meets all of the following conditions
Entitlement for 30 Plus 13 Deduction
An AFDCMN or MI person is entitled to the 30 plus 13 deduction if the person meets all of the following conditions Was eligible for and receiving an AFDC cash grant or was not receiving an AFDC cash grant due to the adjustment of an overpayment from any state in one of the four months immediately prior to the month in which the deduction will be applied and Did not receive the 30 plus 13 deduction in any AFDC cash family budget unit FBU for four consecutive months without an intervening twelve consecutive month period when heshe was not an AFDC recipient
When the beneficiary received the 30 plus 13 deduction in any MFBU or AFDC Assistance Unit AU for four consecutive months as detailed above deduct a 30 disregard for a period of eight consecutive months immediately following the end of the four consecutive months
State Clarification
If the beneficiary Then
does not receive the 30 deduction in a month for any reason that month will still count as one of the eight consecutive months
has received the 30 plus 13 deduction in any AFDC Assistance Unit for more than four months each month that exceeds the fourmonth period will count as one of the eight consecutive months for the 30 disregard
When the additional eight consecutive month period has expired a beneficiary is not entitled to receive either the 30 plus 13 or the 30 deduction again until heshe has not received AFDC for twelve consecutive months
MPG LTR 247 0494
E DependentCare Deduction
Criteria
Deduct dependent care from the remaining nonexempt earned income when The person has reasonable and necessary costs of obtaining child care for a child or incapacitated person in the MFBU and The worker determines that adequate dependent care cannot be provided by another member of the MFBU see next point for an exception or The dependent care deduction is allowed to a member of the MFBU other than a spouse or parent if the MFBU member terminated employment specifically to provide the necessary care
Amount of Deduction
The amount deducted is the lesser of the actual amount paid or
Amount Person for Whom Dependent Care Was Paid
200 Child under two years old
175 Child two years of age or older
175 Incapacitated person
Reminder if the actual amount paid is less than the maximum allowable deduction detailed above the actual amount paid will be allowed
Private Schools
When a child is attending a private school such as Montessori School only that portion of the payment which is for child care before and after school is allowable as a deduction for child care
LiveIn HousekeeperCare Provider
The criteria stated above for dependent care deduction must be met to allow the payment as an earnings deduction
As with other dependent care the verification shall identify the specific amount paid for the care of each dependent for the time the applicantbeneficiary worked The applicantbeneficiary must provide a separate statement identifying all the tasks performed by the livein and the amount paid for services other than dependent care This statement will be obtained at onset of a livein arrangement The amount allowed for the care of each dependent shall not exceed the maximums established above
When the income to the livein is totally or partially inkind from the
F Court Ordered Alimony orChild SupportPaid byAFDCMN or MI Beneficiary
applicantbeneficiary any cash payment plus the chart values for inkind income will be used to compute the total amount of dependent care In this situation the total cost of care will be prorated for the number of dependents
Verification of Cost of Care
The cost of child care or care of an incapacitated person will be verified by viewing receipts cancelled checks or a signed statement MEPM
4M from the person or organization receiving the payment
Verification of Incapacity
As a condition for allowing dependent care costs for an incapacitated person the incapacity must be verified on the statement of facts or other written statement from a physician The verification must include a statement that the person requires care due to the incapacity The worker will set a case alert to review the incapacity or discontinue allowing the deduction based on the information on the verification document When the incapacity is permanent the review and reverification will be obtained at the annual redetermination
MPG LTR 528 0504
Court ordered alimony or child support or child support paid pursuant to an agreement with a district attorney will be deducted from the income of an ABD beneficiary when it is actually paid by the beneficiary This includes the actual amount of arrearage payments if DHCS
Clarificatio
the arrears payment has not been allowed as a deduction in a
n previous month 4142000
MPG LTR 754 0812
G ChildSpousal SupportReceived byAFDCMN and MI Members
Spousal Support
Deduct 50 of each months spousal support received in the current month by AFDCMN and MI family members whether provided voluntarily or by court order
Child Support Timely Payments
Deduct 50 of each months child support received in the current month by AFDCMN and MI family members whether provided voluntarily or by court order
Child Support Delayed Payments
Delayed Payments are payments made timely but received by the beneficiary in a subsequent month Delayed payments are eligible for the 50 disregard if they meet the following criteria
The payments for past months are received by the family member in the current month The delayed payment was made by the absent parent in the month the payment was due but receipt was delayed for reasons beyond the payers control For example a payment was made to the child support authority timely but reached the child in a subsequent month
Deduct 50 of each months delayed child support received in the current month by AFDCMN and MI family members
Child Support Arrearage Payments
Arrearage payments are not eligible for the 50 deduction
Refer to BENDS 5396 for required CalWIN entries
MPG LTR 754 0812
H Follow the actions in the table below for income used to determine Income Used
Public Assistance eligibility of another family member
to Determine PA Eligibilityof another Family Member
Step Action
1 Deduct that portion of the income of an MN or MI person or a person responsible for the MFBU which is counted in determining eligibility of a spouse parent or child as a PA or Other PA recipient
2 Deduct the income of a stepparent which is counted in determining the eligibility of a spouse or stepchildren as PA or Other PA recipients
MPG LTR 116 0890
I Deduct health insurance premiums paid by and purchased for any Health
person in the family Average health insurance premiums paid less
Insurance
often than monthly to determine the monthly deduction
Premiums
Exception This deduction is not allowed for the Special Percent programs and the QMB program
MPG LTR 116 0890
100605 Deductions for MFBUs that Include a LTC Person
A LTC Deductions
For MFBUs that include a LTC person deductions listed in 100603 and 100604 above are deducted from income and then are added back to the total countable income except for the following deductions Income of an MN or MI person used to determine PA eligibility of another family member and Health Insurance Premiums
The only other allowable deduction is an allocation to a spouse andor children at home as detailed in MPG Article 10 Section 5
MPG LTR 116 0890
100606 Deductions for Special Percent Programs
A Introduction
When the worker determines there is a share of cost for the MFBU and the MFBU contains one or more of the following additional income computations must be completed to see if there is eligibility to a Special Percent Program a pregnant woman an infant under the age of one year a child from age one up to age six andor a child from age six up to age nineteen
The additional computations are done to determine eligibility for the pregnant woman andor infant under the Income Disregard Program the child age one up to age six for the 133 Program and the child age six up to age 19 for the 100 Program In these computations health insurance premiums are not an allowable deduction Only deductions which are allowable to AFDCMN persons excluding health insurance premiums allowable deductions for the MFBU when determining eligibility for the Special Percent Programs Refer to MPG Article 5 Section 12 for more information regarding these programs
MPG LTR 437 0201
100607 Apportionment of Deductions
MEM
A Income deductions will be apportioned over time using the same
505171
Apportion
procedures used for apportioning income See MPG Article 10
ment of
Section 4 for income apportionment regulations
Deductions
MPG LTR 437 0201
100608 Board and Care Deductions
A Board and Care Deduction
As outlined in MPG Article 10 Section 1 that portion of the monthly MEM
50515a
income of a MN person residing in a licensed board and care facility
3 which is
Paid to the facility for residential care and support and
In excess of the appropriate maintenance need level is unavailable
In the Petit v Bonta lawsuit the court found that the MediCal Program needed to allow persons in licensed board and care facilities to apply incurred expenses for personal care services to their SOC
ACWDL Allow the board and care deduction for MediCal beneficiaries who are 9931 in a licensed board and care facility including those who are receiving assisted living services
Effective April 1 2000 an income deduction of 315 for board and care services is to be allowed unless the income deduction for excess board and care allows for a lower SOC
MPG LTR 754 0812
B Beneficiary in licensed board and care pays board and care in the Example 1
amount of 750 Beneficiary receives Social Security in the amount of 900 900 minus 20 ABD any income deduction leaves a nonexempt income of 880
Amount Item
750 Amount paid for board and care
600 Maintenance Need
150 Excess board and care
The standard 315 deduction for personal care services is greater than the 150 excess board and care Therefore allow an income deduction of 315
Amount Item
800 Nonexempt income
315 Standard personal care deduction for persons in board and care
565 Net nonexempt income
600 Maintenance Need
0 SOC
MPG LTR 437 0201
C Beneficiary in licensed board and care pays board and care in the
Example 2 amount of 1300 Beneficiary receives Social Security in the amount of 1100 1100 minus 20 ABD any income deduction leaves nonexempt income of 1080
Amount Item
1300 Amount paid for board and care
600 Maintenance Need
700 Excess board and care
The 700 for excess board and care is greater than the 315 standard deduction for personal care services Therefore allow an income deduction of 700
Amount Item
1080 Nonexempt income
700 Standard personal care deduction for persons in board and care
380 Net nonexempt income
600 Maintenance Need
0 SOC
MPG LTR 437 0201
D Beneficiary in licensed board and care pays board and care in the Example 3
amount of 850 Beneficiary receives Social Security in the amount of 1000 1000 minus 20 ABD any income deduction leaves nonexempt income of 980
Amount Item
850 Amount paid for board and care
600 Maintenance Need
250 Excess board and care
The standard 315 deduction for personal care expenses is greater than the 250 excess board and care Therefore allow an income deduction of 315
Amount Item
980 Nonexempt income
315 Standard personal care deduction for persons in board and care
665 Net nonexempt income
600 Maintenance Need
65 SOC
MPG LTR 437 0201
E Beneficiary in licensed board and care pays board and care in the Example 4
amount of 1300 Beneficiary receives Social Security in the amount of 1400 1400 minus 20 ABD any income deduction leaves nonexempt income of 1380
Amount Item
1300 Amount paid for board and care
600 Maintenance Need
700 Excess board and care
The 700 for excess board and care is greater than the 315 standard deduction for personal care services Therefore allow an income deduction of 700
Amount Item
1380 Nonexempt income
700 Standard personal care deduction for persons in board and care
680 Net nonexempt income
600 Maintenance Need
80 SOC
Appendix A Student Earned Income Deductions allowed per month and year
For Year Monthly Exclusion Maximum exclusion for calendar year
2014 1750 7060
2013 1730 6960
2012 1700 6840
2011 1640 6600
2010 1640 6600
2009 1640 6600
2008 1550 6240
2007 1510 6100
2006 1460 5910
2005 1410 5670
2004 1370 5520
2003 1340 5410
2002 1320 5340
2001 1290 5200
ACWDL