PDFWAC 182-509-0300

Modified adjusted gross income (MAGI).

(1) The agency uses the modified adjusted gross income (MAGI) methodology to determine eligibility for MAGI-based Washington apple health programs described in WAC 182-509-0305.
(2) MAGI methodology is described in WAC 182-509-0300 through 182-509-0375. Generally, MAGI includes adjusted gross income (as determined by the Internal Revenue Code (IRC)) increased by:
(a) Any amount of foreign income excluded from gross income under Section 911 of the IRC;
(b) Any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax; and
(c) Any amount of Title II Social Security income or Tier 1 Railroad Retirement income which is excluded from gross income under Section 86 of the IRC.
(3) When calculating a person's eligibility for the programs listed in WAC 182-509-0305, the agency uses the person's MAGI income with the following exceptions:
(a) Scholarships or fellowship grants described in WAC 182-509-0335 used for education purposes are excluded from income;
(b) Income received by American Indian/Alaskan Native individuals described in WAC 182-509-0340 is excluded from income;
(c) Any income received as a lump sum as described in WAC 182-509-0375 is counted as income only in the month in which it is received; and
(d) Income received by a child age 18 or younger or a tax dependent as described in WAC 182-509-0360 is excluded from income.
(4) Countable MAGI income is reduced by an amount equal to five percentage points of the federal poverty level (FPL) based on household size to determine net income except that there is no such reduction of countable MAGI income for parents or caretaker relatives with an eligible dependent child (as described in WAC 182-509-0305(1)). Net income is compared to the applicable standard described in WAC 182-505-0100.
(5) When calculating a person's eligibility for MAGI-based programs listed in WAC 182-509-0305, the agency determines the medical assistance unit for each person according to WAC 182-506-0010 and 182-506-0012.
(6) When calculating a person's eligibility for the community behavioral health support services (CBHS) benefit described in chapter 182-561 WAC, the agency disregards or deducts the amount of the person's income over 150 percent of the FPL.
[Statutory Authority: RCW 41.05.021 and 41.05.160. WSR 24-10-083, § 182-509-0300, filed 4/30/24, effective 7/1/24; WSR 20-17-136, § 182-509-0300, filed 8/18/20, effective 9/18/20. Statutory Authority: RCW 41.05.021, 41.05.160, P.L. 111-148, 42 C.F.R. §§ 431, 435, 457, and 45 C.F.R. § 155. WSR 14-21-040, § 182-509-0300, filed 10/7/14, effective 11/7/14. Statutory Authority: RCW 41.05.021, P.L. 111-148, 42 C.F.R. §§ 431, 435, 457, and 45 C.F.R. § 155. WSR 14-01-021, § 182-509-0300, filed 12/9/13, effective 1/9/14.]