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Qualified Income Trust

Qualified Income Trust


The income requirement for Medicaid states that gross monthly income of the applicant cannot exceed a certain figure. The 2015 figure has been set at $2,199. The State of Georgia determines the income requirement in January of each year. In October 1993, a federal law became effective which allows applicants over the specified state income cap to establish an Irrevocable Qualified Income Trust (QIT), also know as a Miller Trust, in order to become eligible for Nursing Facility, Hospice and Home and Community Based Services (i.e. Community Care Services, etc.) Medicaid.

What Is the QIT and How Does It Work?

The Qualified Income Trust is an instrument that is used for applicants that have income over the limit. It involves a legal document and a Qualified Income Trust bank account. It is composed of the applicant’s own income (Social Security, pension, etc.). Funds that are deposited into the Trust account each month are not counted as income in determining eligibility for Medicaid. By depositing the income in excess of the state cap ($2,199 for 2015) that income becomes not countable and eligibility may be established. The QIT account must be funded on a monthly basis in order to achieve Medicaid eligibility monthly.

What Do I Do Now?

Once the QIT document has been executed, you will take the document to a bank. You will open an account titled Qualified Income Trust. You will want to deposit a sufficient amount into the account to establish Medicaid eligibility. Copies of the QIT document, bank account document, and verification of a deposit into the account must be provided to the county Department of Family and Children Services (DFCS). The document will be forwarded to the Department of Community Health’s Legal Section for approval.

Every month a deposit of at least the minimum amount of income determined by the local DFCS must be made into the QIT account. This amount is an estimate based on what we know now. More than this may be deposited, but not less. If this deposit is not made, the applicant will not be eligible for Medicaid that month. Save your deposit slips or bank statements, as you will be required to provide proof of each deposit to DFCS. We strongly encourage that the individual’s monthly gross income be deposited into the QIT account each month.

The funds deposited into this account must be used each month to pay the Patient Liability to the nursing home, and, if applicable an amount to the community spouse. It is a good idea to make these payments as soon as possible, since upon death of the individual, the state receives all amounts remaining in the trust, up to the amount that has been paid on behalf of the individual by Medicaid.

Download the Qualified Income Trust worksheet.

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