Section 182-26-345. How does the HIP calculate income?  


Latest version.
  • (1) The HIP will average applicants' or dependents' family gross income over a twelve-month period using the total income reported on the most recent tax year's federal income tax return.
    (2) If the applicant or dependent cannot provide a copy or IRS transcript of the most recent tax year's federal income tax return, the applicant or dependent must submit a signed declaration of nonfiling and the HIP will calculate the income based on documents deemed acceptable to the administrator.
    (3) If an applicant or his or her spouse is self-employed or receives rental income, the applicant or spouse may be required to submit a twelve-month history of receipts and expenses for proof of self-employment or rental income unless the applicant or spouse has not owned the business or rental for at least twelve months. In these cases, the applicant or spouse must send proof of all receipts and expenses for all months he or she has owned the business or rental.
    (4) The HIP will deduct expenses an applicant or spouse pays for child or dependent care when calculating family income. The HIP will establish a maximum amount that can be deducted, consistent with IRS requirements. To qualify for this deduction:
    (a) The care must be for a dependent on the account, as described under "dependent" as defined in WAC 182-26-100;
    (b) The applicant and spouse, if any, listed on the account, must be employed, attend school, or be receiving Social Security disability benefits during the months the care was provided; and
    (c) The person who was paid for the dependent's care cannot be the dependent's parent or stepparent or another of the applicant's or spouse's dependents.
    (5) The HIP will deduct payments made for alimony when calculating family income.
    [Statutory Authority: RCW 70.47A.060. WSR 08-22-041 (Order 08-02), § 182-26-345, filed 10/31/08, effective 12/1/08.]
RCW 70.47A.060. WSR 08-22-041 (Order 08-02), § 182-26-345, filed 10/31/08, effective 12/1/08.

Rules

182-26-100,