Overlapping Eligibility and Enrollment: Human Services and Health Programs Under the Affordable Care Act. Appendix II. Overview of Programs

12/23/2013

This appendix provides an overview of the various government programs discussed in the body of the paper. The following tables describe the eligibility rules and methods of each program, including rules on income limits, asset limits, reporting requirements, immigration and citizenship status, documentation requirements, enrollment priorities, and more. This appendix also gives information on benefits, redetermination periods, and whether or not programs are capped. The rules described reflect federal policies and regulations, with notations for when a policy varies by state. Specific details and caveats are excluded from the tables in order to maintain a broad overview.

The programs are grouped into four tables: insurance affordability programs, or “IAPs” (Medicaid, CHIP, and subsidies for coverage in health insurance marketplaces); assistance programs for low-income families that do not involve housing (TANF, SNAP, and WIC); housing-related programs (LIHEAP, Section 8 housing vouchers, and public housing); and programs with comparatively high financial eligibility limits (CCDF and EITC). The general focus in the following tables is on people under age 65 whose eligibility is not based on disability.

Table A2. Health Programs

  Medicaid (ACA rules) CHIP (generally limited to children) Health Insurance Marketplace (HIM) Subsidies
Do benefits vary by income, once someone qualifies?
No, except that newly eligible adults can get a “benchmark” package of benefits, which can be less generous than standard Medicaid.
For higher income adults, premiums and cost sharing may vary by state.
Premiums and co-pays vary by state. Yes. Tax credit amounts and cost-sharing reductions vary by income.
Eligibility Overview: Non-elderly adults and children qualify with income at or below 138 percent of poverty, using MAGI definition of income. Pre-ACA non-MAGI eligibility continues for the elderly, disabled, and others. Varies by state – in most states, those with income up to 250 percent of the federal poverty level (FPL) are eligible. Income must be between 100 and 400 percent of poverty level, using MAGI definition of income. Must be ineligible for Medicaid and CHIP and not offered affordable employer-sponsored insurance (ESI).
If vary by state, give eligibility in lowest, median and highest state NA (assuming that states implement expansion), except that states with higher pre-ACA eligibility for children must maintain it until 2019
Maximum monthly income for initial eligibility varies by state, ranging from:
  • Lowest: 160% FPL
  • Median: 250% FPL
  • Highest: 400% FPL.24
NA
Eligibility based on current monthly income, projected annual income, past annual income, or some other budgeted period? Monthly. At state option, eligibility at renewal can be based on projected annual income. Children can receive 12-months continuous eligibility. Varies by state. Projected annual income.
Reporting requirements Must report changes that may affect eligibility. Which changes must be reported may vary across states. Must report changes that may affect eligibility. Must report changes, but advance payment of tax credits (APTC) are reconciled to actual year-end income.
Redetermination periods Annual for MAGI-based Medicaid. Annual. Annual.
Additional Details: (Whether or not asset limits, income disregards, etc.)
  • No assets test or disregard, except 5% income disregard, which is applied in determining whether net income is below 133 percent of poverty.
  • MAGI incorporates federal tax Adjusted Gross Income (AGI) plus tax exempt interest, foreign income, and the nontaxable portion of social security.
  • No assets test or disregard
  • MAGI incorporates AGI plus tax exempt interest, foreign income, and the nontaxable portion of social security.
  • No assets test or disregard.
  • MAGI incorporates AGI plus tax exempt interest, foreign income, and the nontaxable portion of social security.
  • Persons legally present in the U.S. who are ineligible for Medicaid due to immigration status are eligible for HIM subsidies if income is otherwise too low.
Is program capped? No. All who qualify are enrolled. No. All who qualify are enrolled. No. All who qualify are enrolled.
Are there priority policies? No. All who qualify are enrolled. No. All who qualify are enrolled. No. All who qualify are enrolled.
Restrictions on immigrants? If so, what are they?
  • Qualified aliens as defined by PRWORAStates have the option to cover other lawfully present children and pregnant women. are eligible
  • States have the option to cover other lawfully present children and pregnant women.
  • Qualified aliens as defined by PRWORA.
  • States have the option to cover other lawfully present children and pregnant women.
Individuals who are “lawfully present” in the U.S. will be eligible. This includes LPRs, refugee/asylees, conditional entrants, deportation withheld, other humanitarian entrants, temporary protected status, special immigrant juveniles, deferred action, battered immigrants, victims of trafficking, U visa holders, etc.
What are the documentation requirements to verify for citizenship if any? For citizenship, states can opt for SSN verification with SSA or require original documentation and match with state databases. For citizenship, states can opt for SSN verification with SSA or require original documentation and match with state databases. SSN verification with SSA for citizenship.
What are the documentation requirements to verify immigration status, if any? SAVE for immigration status. SAVE for immigration status. SAVE for immigration status.
What are the requirements for state residency and documentation of residency? State residency required. State residence in Medicaid is defined as living in a state and having the intent to remain for an indefinite period. State residency required. State residence is defined as living in a state and having the intent to remain for an indefinite period. State residency required; Center for Medicare and Medicaid Services is coordinating definition with Medicaid.
Are there rules pertaining to non-incarceration? Medicaid does not cover services to the involuntarily incarcerated, except for inpatient and institutional care. NA Incarcerated people are ineligible, except for people in custody pending disposition of charges.
Are data housed at federal, state or local level? State and local. State. State and federal.

 

Table A3. Assistance programs for low-income families that do not primarily involve housing

  TANF25 SNAP WIC
Do benefits vary by income, once someone qualifies? Yes, with exceptions (i.e., child-only cases with caregiver relatives). Yes. No.
Eligibility Overview: Varies by state and within state. Gross income must be less than 130% of poverty for households that do not contain an elderly or disabled member. Net income must be less than 100% of poverty. Gross monthly income must be less than 185 percent of poverty. Recipients must be pregnant, post-partum, breastfeeding, or under age five.
If vary by state, give eligibility in lowest, median and highest state

Maximum monthly income for initial eligibility for 3-person family26:

  • Lowest: $269 = 17% of FPL (AL)
  • Median: $753= 49% of FPL (MT)
  • Highest: $1740= 98% of FPL (HI).
Federal requirement does not vary by state. States have the option for higher eligibility limits under broad based categorical eligibility rules. States may set income limits between 100 and 185 percent of poverty (all states use 185 percent).
Categorical eligibility NA Households in which all members receive or have been authorized to receive benefits from TANF, SSI, or state-funded general assistance are categorically eligible for SNAP. Forty-three states use broad-based categorical eligibility, including 41where any household that gets any TANF benefit (including non-cash assistance) are eligible; income limits can be raised to 200% of poverty with categorical eligibility, and net income and asset limits may be waived. Categorically eligible households will only be eligible for non-zero benefit if they have sufficiently low income, except 1- and 2-person households, which are eligible for $16 minimum benefit. Those enrolled in TANF, SNAP, or Medicaid are automatically income eligible.
Eligibility based on current monthly income, projected annual income, past annual income, or some other budgeted period? Varies by state. Monthly; Income received during the past 30 days is used as an indicator of the income available to the household for the certification period. Also, "prospective budgeting” allows the agency to project an average monthly income over the certification period based on the best estimate from previous earnings. WIC agencies may consider the income of the family during the past 12 months and the current rate of income to determine which indicator more accurately reflects the family’s status. In addition, if unemployment is recent, income during the period of unemployment is used to determine eligibility.
Reporting requirements Varies by state. Simplified reporting household must be certified for a minimum of four months. Periodic report periods vary in length from 4-6 months. States do not need to require households certified for six months or less to complete a periodic report. The household must report if income exceeds the gross income limit for the applicable household size. Households must also report work hours for certain household members subject to work requirements. Income may change during certification periods, but WIC agencies do not update the income data on files until the next certification period.
Redetermination periods Varies by state. Certification periods vary by state and household type from six to 24 months. Only households that are all elderly or disabled can have a 24-month certification. Most other households have a12- month certification.27 WIC certification periods extend for a fixed period – up to one year, six months, the duration of pregnancy, or until a child’s next birthday. There is an optional 12-month certification for infants (which all states currently use). The program is phasing to 12-month verification period for children, also at state option. Local WIC agencies are required to reassess eligibility during certification periods if they are made aware of a change in the participant’s economic circumstances.28
Additional Details: (Whether or not asset limits, income disregards, etc.)
  • Asset limits vary by state, ranging from none to $6,000. There are also asset exemptions, such as value of vehicle.
  • Income disregards vary by state.
  • In all states, there are requirements (and exemptions) regarding satisfactory participation in work activities for parents, but details vary.
  • $2,000 asset limit, or $3,250 if at least one person is age 60+ or disabled, with vehicle exemptions varying by state.
  • 20% earned income deduction.
  • Standard deduction of $149 for household size 1-3, $160, $187, $214 for 4,5,6+. (These amounts are higher in AK, HI, and GU, and lower in VI.)
  • Deduction for dependent care, medical expenses greater than $35/month, child support, shelter costs greater than 50% of income after other deductions (not to exceed $469 unless elderly/disabled, and higher in AK/HI). The deduction for shelter costs includes a utility expense deduction, which is a standard allowance in many states (SUA).
 
  • No assets limits.
  • No disregards.
  • Income eligibility for WIC is “family” based. Family income in WIC regulations is “a group of related or nonrelated individuals who are living together as one economic unit.”
Is program capped? Yes, capped entitlement to states. No. Yes.
Are there priority policies? Varies by state. No, everyone eligible receives benefits. Yes, based on factors such as medical condition and age. Priority is not income based.
Restrictions on immigrants? If so, what are they?
Arrived pre-PRWORA (8/22/96): “Nonqualified” (illegal immigrants, nonimmigrants, and first-year parolees) are not eligible for federal funding, but a state may use its own funding. “Qualified” immigrants (permanent residents, refugees, asylees, those with deportation withheld, parolees admitted more than one year, and battered aliens) are eligible for federal funds, states choose.
Arrived post-PRWORA: During their first five years, “nonqualified” and “qualified” immigrants are not eligible for federal funds but states can fund them separately. After five years, “nonqualified” immigrants are still not eligible for federal funding (a state may use its own funding) but “qualified” are eligible for federal funds (state still choose who qualifies).
Certain legal immigrants that have lived in the country for at least five years are eligible. Immigrants that are children or receive disability-related assistance are eligible regardless of entry date. Certain non-citizens, such as those admitted for humanitarian reasons are also eligible. Eligible household members can get SNAP benefits even if there are other members of the household that are not eligible. State agencies may choose to restrict eligibility to citizens and qualified immigrants.
What are the documentation requirements to verify for citizenship if any? If citizenship or immigration status is a condition of eligibility for the TANF benefit, citizenship is verified through methods that vary by state. SNAP regulations require State application forms to provide a statement allowing applicants to attest, under penalties of perjury, to the citizenship status of the members applying for benefits. Citizenship is verified when questionable. Varies by state.
What are the documentation requirements to verify immigration status, if any? If citizenship or immigration status is a condition of eligibility for the TANF benefit, information must be verified through SAVE.
Applicants are required to provide proof of eligible immigrant status for household members applying for SNAP. If applying on behalf of only children in the household, only the child’s immigrant status needs verification.
Non-citizens who are lawfully present typically have documents issued by DHS containing information about their immigration status and the date that individual entered the country or adjusted to the status shown on the card. Some eligible applicants may not have documents issued by DHS. Acceptable documentation may also be issued by other Federal agencies, such as ORR, the Bureau of Indian Affairs, or a court. Most State agencies can verify the validity of immigration documents through the SAVE system. States that have opted to participate in SAVE must use SAVE.
Varies by state.
What are the requirements for state residency and documentation of residency? State residency is required; some states require longer history in state. A household must live in the State where it applies for SNAP benefits. Residency must be verified except in unusual cases. Verification of residency should be accomplished to the extent possible in conjunction with other verification, such as, but not limited to, rent and mortgage payments, utility expenses, and identity. Proof of state residency is required. Applicants served in areas where WIC is administered by an Indian Tribal Organization (ITO) must meet residency requirements established by the ITO. At State agency option, applicants may be required to live in a local service area and apply at a WIC clinic that serves that area. Applicants are not required to live in the State or local service area for a certain amount of time in order to meet the WIC residency requirement.
Are there rules pertaining to non-incarceration? PRWORA imposes a lifetime limit on benefits for people with felony drug convictions after August 22, 1996, unless the state opts out. Thirteen states enacted laws that allow people with drug felony convictions to receive TANF.29 PRWORA prohibits states from providing SNAP to convicted drug felons unless the state decides to extend benefits to these individuals. Thirteen states have kept the ban, 21 have eliminated the ban, and 19 have amended the ban. Not specified.
Other special rules
  • Many states have diversion programs (an up-front lump sum payment), most of which are voluntary for applicants, but some are required.
  • There is a 60-month federal time limit. (less in some states) All states include sanctions and time limits, but specifics vary.
  • Special rules on child-only cases also vary by state.
  • Able-bodied adults without dependents (ABAWDS) are limited to 3 months of benefits in an 36 month period.
  • Restrictions on ABAWDs can be waived in areas of high unemployment.
  • Most students and strikers are barred from benefits.
Must be nutritionally at risk.
Where are data housed? State agency (except California). State agency. State agency.

 

Table A4. Housing-related programs

  LIHEAP30 Section 8 Housing Vouchers31 Public Housing30
Do benefits vary by income, once someone qualifies? Yes. Each state generates an award amount based on household size, income, and energy need/cost. Some states include an option of an additional payment for households with extra-high fuel costs or a high ratio of fuel costs to income. For the LIHEAP crisis payment in some states, awards are only given if they can cover the full amount needed to avert the crisis (for example, to pay for reconnection of service that has been cut off for nonpayment). Yes, the amount a household pays for rent based on income. Yes, the amount a household pays for rent based on income.
Eligibility Overview: States establish their own eligibility criteria within federal parameters. Maximum federal income eligibility is the greater of 150 percent of the federal poverty guidelines or 60 percent of state median income. States may not set eligibility lower than 110% of the federal poverty guidelines. Eligible families must have incomes no higher than 50 percent of area median income. Forty percent of units that become available each year must be given to families that are extremely low-income (incomes no higher than 30 percent of area median income). In some limited circumstances, families may be low-income with incomes as high as 80 percent of area median income. HUD sets the lower income limits at 80 percent and very low income limits at 50 percent of the median income for the county or metropolitan area.
If vary by state or area, give eligibility in lowest, median and highest state

The income limits vary by state. Within states, limits can vary by the type of assistance provided. In, FY 2012 income limits range from32:

  • Lowest: $20,383 = 110% of FPL
    (MI, NV, OK)
  • Median $27,795= 150% of FPL (across all states)
  • Highest: $50,429 = 272% of FPL, 60% State Median Income (SMI) (MA).

Income limits vary by county and metropolitan area. In 2012, annual income limits for a family of four at 50 percent of area income vary from :

  • Low: $21,100 = 91% of FPL, to
  • High: $64,200 = 278% of FPL.

Income limits vary by county and metropolitan area. In 2012, annual income limits for a family of four at 50 percent of area income vary from :

  • Low: $21,100 = 91% of FPL, to
  • High: $64,200 = 278% of FPL.
Eligibility based on current monthly income, projected annual income, past annual income, or some other budgeted period? The guidelines used for eligibility are generally based on annual income. Based on annual income. Based on annual income.
Reporting requirements All federal reporting in connection with LIHEAP is done annually around the time of application; there is no follow up between applications. Families may be required to inform the Public Housing Authority (PHA) of changes in income or family composition in between annual recertification.33 Families may be required to inform the Public Housing Authority (PHA) of changes in income or family composition in between annual recertification.12
Redetermination periods

Annual for regular LIHEAP benefit.

The program year varies from state to state and may be shorter than 12 months. Most states permit households to qualify for a second benefit within a given program year, to address a crisis such as a shutoff notice or disconnection of utility service for nonpayment. This second benefit requires re-application. Some states might receive a total of four applications from a particular household if they are eligible for each assistance type and if each type is offered by that state: heating, cooling, crisis, and weatherization.

Annual. Annual.
Additional Details: (Whether or not asset limits, income disregards, etc.)
States may grant categorical eligibility to households in which at least one member receives TANF, SSI, SNAP, or certain veterans’ programs.
States may choose to serve only income eligible households that meet additional LIHEAP eligibility criteria, such as passing an assets test, residence in non-subsidized housing, or receipt of a utility disconnection notice.
Federal regulations list a series of disregards child support, non-cash benefits, student loans).
Both gross and net income factor into the calculation of a household’s rental payment. Net income includes deductions for dependents, child care expenses, certain disability related expenses, an elderly or disabled family allowance, and medical expenses for households with an elderly or disabled head or spouse. Both gross and net income factor into the calculation of a household’s rental payment. Net income includes deductions for dependents, child care expenses, certain disability related expenses, an elderly or disabled family allowance, and medical expenses for households with an elderly or disabled head or spouse.
Is program capped? Yes. Yes. Yes.
Are there priority policies? Priority can be given to homes with the highest energy needs, taking into consideration the energy burden of the household and the situations of households with vulnerable populations. Vulnerable populations include very young children, individuals with disabilities, and frail older individuals. Young children are usually considered to be five years or younger. Elderly are typically viewed as 60 years or older. Each PHA may establish local preferences for selecting applicants from its waiting list. PHAs may give a preference to a family who is homeless or living in substandard housing, paying more than 50% of its income for rent, or involuntarily displaced. Each PHA may establish local preferences for selecting applicants from its waiting list. PHAs may give a preference to a family who is homeless or living in substandard housing, paying more than 50% of its income for rent, or involuntarily displaced.
Restrictions on immigrants? If so, what are they? Must be citizen or qualified alien (immigrant). Victims of trafficking are eligible. Eligibility is given to immigrants who are lawful permanent resident, refugees, asylees, have their deportation withheld, parolees, granted amnesty. Some immigrants who are paroled into the United States could be ineligible depending on local policies.
All family members must either be citizens, nationals of the U.S., or eligible immigrants. Eligible immigrants include:
lawful permanent residents, refugees, asylees, those with deportation withheld, parolees, and those with amnesty.
What are the documentation requirements to verify for citizenship if any? Varies by state. General interim DOJ guidance is published in the Federal Register at 62 FR 61344 At the federal level, citizens are not required to provide documentation of their citizenship status. Every applicant must declare in writing under threat of perjury that he or she is a citizen. Local PHAs may adopt a policy requiring documentation, such as a passport. At the federal level, citizens are not required to provide documentation of their citizenship status. Every applicant must declare in writing under threat of perjury that he or she is a citizen. Local PHAs may adopt a policy requiring documentation, such as a passport.
What are the documentation requirements to verify immigration status, if any? Varies by state.
Eligible noncitizens and qualified aliens must provide a signed declaration under threat of perjury of their eligible immigration status, documentation from the Department of Homeland Security, and a signed verification consent form relating to communications between DHS and HUD. The PHA or property owner must verify the documents using the SAVE system.34
Immigration status does not need to be verified for those over 62 years old.
Eligible noncitizens and qualified aliens must provide a signed declaration under threat of perjury of their eligible immigration status, documentation from the Department of Homeland Security, and a signed verification consent form relating to communications between DHS and HUD. The PHA or property owner must verify the documents using the SAVE system.33
Immigration status does not need to be verified for those over 62 years old.
What are the requirements for state residency and documentation of residency? Varies by state, but usually involves proof of present address (e.g., rent receipt, lease or deed, property tax bill). Applicants need not be a resident to get on a local housing authority waiting list. Some localities give preference to local residents, but PHA rules vary widely. Applicants need not be a resident to get on a local housing authority waiting list. Some localities give preference to local residents, but PHA rules vary widely.
Are there rules pertaining to non-incarceration? Varies by state, but generally ineligible if incarcerated because they are not living at home and therefore do not have home energy need. Other eligible members of the household could be served though. Federal regulation bans those on lifetime sex offender list or convicted of producing methamphetamine in federally assisted housing. PHAs have discretion in determining otherwise.35 Federal regulation bans those on lifetime sex offender list or convicted of producing methamphetamine in federally assisted housing. PHAs have discretion in determining otherwise.34
Other special rules LIHEAP benefits are usually paid directly to utilities or fuel vendors. None. Applicants can qualify due to elderly or disability status.
Where are data housed? State agency; local agencies and subgrantees in some states. Local housing authorities report their 50058/50059 eligibility data to HUD quarterly. HUD maintains these data in the PIC system. Local public housing authority.

 

Table A5. Programs with higher income eligibility thresholds

  CCDF (subsidized child care)36 EITC37
Do benefits vary by income, once someone qualifies?
Yes, copayment varies based on income.
Some copayments are based on cost of care, but amount may still be based on income.
Yes, based on earned income and number of children. Income eligibility limits are lower for childless adults.
Eligibility Overview:
  • Children must be under age 13, or under 18 if disabled or under court supervision.
  • Parent must be working or attending job training, unless the child is receiving protective services.
  • Family income must be no greater than 85 percent of state median income or lower depending on state policy.
Families with qualifying children (i.e., under age 19 or 24 if a full-time student, or permanently or totally disabled) and childless adults (aged 25-64) who have earned income below specified levels are eligible.
Earned Income and AGI must each be less than:
  • $45,060 ($50,270 married filing jointly) with three or more qualifying children
  • $41,952 ($47,162 married filing jointly) with two qualifying children
  • $36,920 ($42,130 married filing jointly) with one qualifying child
  • $13,980 ($19,190 married filing jointly) with no qualifying children.
If vary by state, give eligibility in lowest, median and highest state

Initial eligibility thresholds range, as a percent of poverty, from 120 percent in Nebraska to 250 percent in New Hampshire.

  • Lowest: $1,854 in Nebraska
  • Median $2,856 in Kansas
  • Highest: $4,524 in Alaska.
As of 2012, 25 states and the Districts of Columbia had state EITCs that generally follow the eligibility rules of the federal EITC, although at lower benefit levels..
Eligibility based on current monthly income, projected annual income, past annual income, or some other budgeted period? Varies by state. Income may also be defined differently by state. Annual.
Reporting requirements Each state sets its own policies for what must be reported and when changes must be reported. NA (information reported when filing taxes).
Redetermination periods
Varies by state.
Over half of states set periods of 12 months, with almost all other states setting periods of 6 months. Caseworkers may set shorter periods (due to discretion, policies for different groups, etc). Some states allow different redetermination periods for different groups (i.e. Head Start kids have longer period).
NA (based on annual information).
Additional Details: (Whether or not asset limits, income disregards, etc.)

Additional details vary by state.

  • States establish a number of rules, including assistance unit composition, countable income, asset limits, and approved activities for eligibility.
  • States may establish eligibility limits and age limits lower than the federal guidelines.
  • States also have discretion to define core elements such as defining the unit, countable income, allowable activities, etc.
  • Earned income includes wages and other compensation, or net income from self-employment (without deduction for self-employment taxes).
  • Tax filers are ineligible for the EITC if investment income exceeds $3,200 for 2012 tax returns.
Is program capped? Yes. No.
Are there priority policies?
States are required to give priority to very low-income children and target a certain amount of funds to welfare families working toward self-sufficiency or families at risk of welfare dependency. States may define very low income differently.
States may choose whether or not to establish additional priority policies and which families receive priority.
NA
Restrictions on immigrants? If so, what are they?
Under federal policy, the child is considered the primary beneficiary of child care services; therefore, only the citizenship and immigration status of the child is relevant when determining eligibility. Children can be citizens or qualified immigrants.
Qualified immigrants include: lawful permanent residents (persons with green cards); refugees, persons granted asylum or withholding of deportation/removal, and conditional entrants; persons granted parole by the Department of Homeland Security (DHS) for a period of at least one year; Cuban and Haitian entrants; certain abused immigrants, their children, and/or their parents; and certain victims of trafficking.
To qualify, the individual must be a U.S. Citizen or resident alien all year. The taxpayer, taxpayer’s spouse, and any qualifying child for the credit must also have a Social Security number (SSN) valid for work in the United States. If the claimant or his or her spouse (if married) were a nonresident alien for any part of the year, they cannot claim the earned income tax credit unless their filing status is “married filing jointly.” They can use that filing status only if one spouse is a U.S. citizen or resident alien and the other chooses to treat the nonresident spouse as a U.S. resident. If they choose this status, they are taxed on their worldwide income.
What are the documentation requirements to verify for citizenship if any? States determine what information must be verified and the form of documentation required. Must have valid SSN entered on tax form.
What are the documentation requirements to verify immigration status, if any? States determine what information must be verified and the form of documentation required. Must have valid SSN entered on tax form.
What are the requirements for state residency and documentation of residency? Applicants must be state residents, and some states may establish county residency requirements. States determine what information must be verified and the form of documentation required. NA for federal EITC, although some states have their own state EITC.
Are there rules pertaining to non-incarceration? Some states allow a single parent or caretaker to apply for subsidies when one of the parents is incarcerated. Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. This includes amounts for work performed while in a work release program or while in a halfway house.
Other special rules Most rules are determined at the state level, including recertification periods, categorical eligibility, waiting lists, etc.
  • Claimants cannot file forms 2555 or 2555-EZ for foreign earned income.
  • Taxpayers must meet the rules for qualifying children.
Where are data housed?
State agencies.
In some states, data may be housed in local agencies - for example, TX, CO, and NY set local policies.
Federal (IRS).

 

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