Income and Deduction Types

Income and deductions may be counted differently between Modified Adjusted Gross Income (MAGI) Medi-Cal (MC) and Advanced Premium Tax Credit (APTC). The tables in this chapter provide information of how various income and deduction types are (or are not) counted for both MAGI AND APTC.

The income and deduction tables in this chapter do not apply to Non-MAGI MC.

Income Types

The following table provides various income types for MAGI MC and APTC, including its corresponding line on the IRS Form 1040. It also shows if the income is counted in the MC eligibility determination. Income from CalHEERS and/or Internal Revenue Service (IRS) Form 1040 can be entered into several CalWIN windows. Due to the current mapping between the various types in CalSAWS and CalHEERS only partial information, related to income, deductions and expenses, may be available in this chapter.

Once CalSAWS and/or CalHEERS provide additional information, this chapter will be updated accordingly.

Other Income Types or Losses

1040

Line #

MAGI MC

APTC

CalHEERS

Income Type

CalWIN Income Type

CalWIN Window

$25 weekly supplement to unemployment compensation payment authorized by the American Recovery

N/A

Not Counted

Accelerated death benefits/viatical settlements if the insured is chronically ill for costs of qualified long term care or if the insured is terminally ill not in excess of limit

N/A

Not Counted

Accelerated death benefits/viatical settlements paid to persons with a financial interest in the insured’s business

Count Taxable Portion

Choose “Other” and ente Income Type in the Text Box

Acquisition or Abandonment of Secured Property

N/A

Count Taxable Portion

Activity not for profit, Pub.535

Count Taxable Portion

Adoption assistance payments

N/A

Not Counted

Alaska Native corporations and settlement trust distributions

N/A

Not Counted

Count taxable portion only

Alaska Permanent Fund dividends

Count Taxable Portion

Alimony received: Income only if the divorce or separation instrument is executed on or before 12/31/18.

Not countable income for any divorce or separation instrument modified on or after 01/01/2019

Count Taxable Portion on or before 12/31/18

AR -

Alimony Received

Alimony - Spousal Suppo

Allowances and reimbursements for travel, transportation, or other

business expenses

N/A

Count Taxable Portion

AmeriCorps National Civilian Community Corps Stipend and Education Award

Not Counted

Count Taxable Portion

AmeriCorps State/National Stipend and Education Award

Not Counted

Count Taxable Portion

AmeriCorps Vista Stipend and Educational Award

Not Counted

Count Taxable Portion

MS -

Miscellaneo us

AmeriCorps Vista Payments

Austrian general social insurance payments

N/A

Not Counted

Awards

N/A

Count Taxable Portion

Ball v. Swoap payment

N/A

Not Counted

Bartering, 1099-B, Pub. 525

Count Taxable Portion

Black Lung benefit payments

Not Counted

Blood, plasma, sperm, egg, embryo or compensation received for body

parts

Count Taxable Portion

Bonuses

Count Taxable Portion

Count Taxable

:Portion

Bribes

Count Taxable Portion

Business (or loss), Schedule C or C-EZ

Count Taxable Portion

SE -

Self-Employ ment

Lump sum from trade/business of self-employed person
Lump sum not from trade/business of self-employed person non-recurring
R & B/Room rent: has business license or reports income for taxe
R & B/Room rent: no business lic regularly rents to non-family member
R & B/Room rent: no business license regularly rents to family member
Self Employment income
Third Party payment to vendor for a non-need item

CalFresh benefits

N/A

Not Counted

California Work Opportunity and Responsibility to Kids (CalWORKs)

cash grant

N/A

Not Counted

Cancellation of non-business debt

intended as a gift
amounts not in excess of insolvency
amounts discharged in bankruptcy
with regard to mortgage cancellation, not in excess of the cost of the principal residence plus improvements, 1099-C

N/A

Not Counted

Cancellation of non-business debt, unless intended as a gift, that is in excess of

amounts of insolvency
amounts discharged in bankruptcy
with regard to mortgage cancellation, in excess of the cost of your principal residence plus improvements, 1099-C

Count Taxable Portion

CD -

Cancelled Debts

Capital gain (or loss), Schedule E

Count Taxable Portion

CG - Capital gains

Capital Gains

Collect Unearned Income Detail

Carpool payments

N/A

Not Counted

Child Support

N/A

Not Counted

Collect Child/Spousal Detail

Clergy - housing and utility allowance in excess of market rate and actual cost respectively

Count Taxable Portion

Clergy - housing and utility allowance not in excess of market rate and actual cost respectively

N/A

Not Counted

Clergy - fees received by clergy for services performed

N/A

Count taxable portion

Clinical trails participation to the extent of expenses incurred plus $2,000

N/A

Not Counted

Clinical trial participation remuneration and amounts in excess of expenses minus $2,000, 1099-Misc and 42 U.S.C. Section 1396a(e)(14)

Count Taxable Portion

Commissions, advance commissions

N/A

Count Taxable Portion

County General Assistance cash grant

N/A

Not Counted

Coverdale education savings account

Counted

Court awards/judgments/settlements for compensation for lost wages/profits, breach of contract, pension rights, interest on awards, patent or copyright infringement and punitive damages

Count Taxable Portion

CA- Court Awards

Court Awards

Collect Unearned Income Detail

Court awards/judgments/settlements for personal injury or sickness/emotional distress and other compensatory property damages. This does not include compensation for lost wages/profits, breach of contract, pension rights, interest on awards, patent or copyright infringement and punitive damages

N/A

Not Counted

Coverdale Education Savings Account (ESA)

N/A

Count Taxable Portion

Credit Card Insurance or Disability Payment

Count Taxable Portion

MS - Misc.

Credit disability insurance payments
Credit life insurance payments

Collect Unearned Income Detail

Crowdfunding Income (i.e. GoFundMe)

N/A

Count Taxable Portion

Cryptocurrency/Virtual Currency (i.e. Bitcoin)

N/A

Count Taxable Portion

Disability Income -taxed (taxed private disability insurance premiums paid for by employer) Pubs 525 and 907, 1099 and 1099-A

Counted Taxable Portion

MS - Misc.

Disability Insurance Benefits from private company

Collect Unearned Income Detail

Disability Income- untaxed (untaxed private disability income insurance-premiums not paid by employer) Pubs 525 and 907

N/A

Not Counted

Disability income received for injuries resulting directly from a terrorist or military action, not including training exercises

N/A

Not Counted

Collect Unearned Income Detail

Disability pension under a plan that is paid for by your employer

N/A

Count Taxable Portion

Disaster relief payments (qualified payments)

From charitable organizations (not employer sponsored) as a result of a disaster or emergency hardships are considered gifts.
From insurance in federally declared disaster areas.

Note: Insurance payments for losses in non-federally declared disaster areas may count under certain circumstances, depending on whether they are taxable.

From federal or state government that are based on need,
For qualified disasters from federal, state or local government. A qualified disaster is defined by federal tax law as a disaster that:
- Results from terrorist or military actions,
- Results from an accident involving a common carrier,
- Is a Presidentially declared disaster, or
- Is an event that the Secretary of the Treasury determines is catastrophic.

Note: PG&E is an American investor-owned utility with publicly traded stock and does not qualify under the plain meaning of a disaster assistance organization

From qualified disasters regardless of the source for the following expense:
- Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster.
- Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a qualified disaster (a personal residence can be either a rented residence or owned).
- Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a

N/A

Not Counted

Diversion cash assistance

N/A

Not Counted

Down payment assistance

N/A

Not Counted

Earned income tax credit

N/A

Not Counted

Economic stimulus payments (federal)

N/A

Not Counted

Employer contributions to certain pretax benefits funded by an employee’s elective salary reduction, such as amounts for flexible spending account

N/A

Not Counted

Employment (Wages; salary; back pay; differential wage payments; Government

cost-of-living allowances; Non-qualified deferred compensation; notes received for services; severance pay; sick pay; vacation, annual leave, and paid holidays; strike and lockout benefits, cash payments for stock appreciation rights; allowances and reimbursements for travel, transportation, or other business expenses; commissions; advance commissions; tips; bonuses; awards; and fringe benefits not provided on a pre-tax basis (including non-clergy housing, meals and transportation), disability pension under a plan that is paid for by your employer, guaranteed annual wages paid during period of unemployment by employer under a union agreement, employer paid supplemental unemployment benefits from an employer financed fund, fees received by clergy for services performed, and other, W-2

Counted

Census Income
Earnings, wages, salaries, bonuses, commissions, military pay
Excess income of spouse
Pre-strike - Earnings, wages, salaries, bonuses & commissions
Reimbursements or advances which exceed expenses
Sick Pay
Striker Picket Pay
Therapeutic wages
Tips

Collect Earned Income Detail

Endowment Contracts paid as a lump sum before death in excess of costs (not applicable a veteran’s endowment contract)

Count Taxable Portion

Endowment Contracts paid as a lump sum before death, not in excess of costs or paid upon death to a beneficiary

N/A

Not Counted

Energy Conservation Subsidy

N/A

Not Counted

Farm income (or loss), Schedule F

Count Taxable Portion

FF - farming or fishing income

Income from Fishing and Farming

Collect Unearned Income Detail

Federal Income Tax Return

N/A

Not Counted

Foreign Earned Income (taxable and non-taxable), Form 2555

Count Gross

FI - Foreign Earned Income (taxable and non-taxable) Form 2555

Foreign Earned Income (taxable and non-taxable), Form 2555

Collect Earned Income Detail

Foster care, maintaining a space in your home

Count Taxable Portion

Count Taxable

:Portion

Foster care or other Title IV-E payments and transitional housing

N/A

Not Counted

Fringe benefits not provided on a pre-tax basis (including non- clergy housing, meals and transportation)

N/A

Count Taxable Portion

Fringe benefits provided on a pre-tax basis by an employer, such as transportation benefits, parking, or moving expenses

N/A

Not Counted

Gambling winnings: gambling, lottery, raffles, Form W2-G

Count Taxable Portion

MS - Misc.

Winnings (bingo, lottery, gambling, etc)

Collect Unearned Income Detail

Gifts/Cash Contributions

N/A

Not Counted

Collect Unearned Income Detail

Government cost-of-living allowances

N/A

Count Taxable Portion

Guaranteed annual wages paid during period of unemployment by

employer under a union agreement

N/A

Cunt Taxable Portion

Count Taxable Portion

Health care subsidy for independent contractors (Proposition 22)

N/A

Count Taxable Portion

Health savings account

Count Taxable Portion

Hobby income, or from an activity you did not expect to see a profit

Count Taxable Portion

Holocaust victims restitution/Victims of Nazi Persecution/German Reparation Payment

N/A

Not Counted

Collect Unearned Income Detail

Host or hostess gift or gratuity

Count Taxable Portion

Housing and Urban Development Section 8 rental vouchers or benefits

N/A

Not Counted

Government cost-of-living allowances

N/A

Count Taxable Portion

Guaranteed annual wages paid during period of unemployment by

employer under a union agreement

N/A

Count Taxable Portion

Guaranteed Income Payment Program- Not related to disaster or emergency assistance payments

N/A

Count Taxable Portion

Health care subsidy for independent contractors (Proposition 22)

N/A

Count Taxable Portion

Health savings account

Count Taxable Portion

Hobby income, or from an activity you did not expect to see a profit

Count Taxable Portion

Holocaust victims restitution/Victims of Nazi Persecution/German Reparation Payment

N/A

Not Counted

Collect Unearned Income Detail

Host or hostess gift or gratuity

Count Taxable Portion

Housing and Urban Development Section 8 rental vouchers or benefits

N/A

Not Counted

Inheritance or taxable portion of inherited IRA or inherited pension

N/A

Not Counted

Interest income (taxable and non-taxable), 1099-INT

8a & 8b

Count Gross

IN - Interest income (taxable and non-taxable) 1099-INT

Interest Income
Contract of sale of Other Property/Interest
Interest on payment to replace an excluded resource
Interest portion of Retirement refund
Loan interest payments received by client
Interest on CalWORKs Restricted Account
Trust Fund Interest Distributed

Interest income not received because the interest charged was below the applicable federal rate

Count Taxable Portion

In-Home Supportive Services (IHSS) caregiver wages paid to an enrolled provider who, regardless of relationship, resides with the MC beneficiary who receives those services from the:

In-Home Operations Waiver
Nursing Facility/Acute Hospital Waiver
Personal care Services Program
IHSS Plus Option
Community first Choice Option
IHSS- Residual Program

N/A

Not Counted

N/A

In-Home Supportive Services

Restaurant Meals Allowance
Advance Payments for Caregiver

N/A

Not Counted

N/A

Iranian Government Pension

N/A

Count Taxable Income

Japanese or Aleutian reparation payment whether from the United States or Canada

N/A

Not Counted

N/A

Collect Unearned Income Detail

Job Corps earnings/stipend

Count Taxable Portion

Jury duty pay in excess of costs

Count Taxable Portion

JD - Jury Duty Pay

Jury Duty/Court

Collect Earned Income Detail

Kickbacks

Count Taxable Portion

KinGAP payments

N/A

Not Counted

N/A

Life insurance proceeds turned over for price, e.g. surrender in excess of the cost of the insurance

Count Taxable Portion

Life insurance proceeds upon death, including non-taxable annuity payments/proceeds

N/A

Not Counted

N/A

Loan proceeds

N/A

Not Counted

Collect Unearned Income Detail

Long-term care benefits – non-taxable amount – 1099 LTC

N/A

Not Counted

Long-term care benefits – taxable amount – 1099 LTC

Count Taxable Portion

Lost, stolen, or damaged property payments

N/A

Not Counted

Manufacturer incentive payments

Count Taxable Portion

Medical Savings Account (Archer-Medicare), Pub. 969

Count Taxable Portion

Medicare Set-Aside Account (MSA) also know as Workers Compensation Medicare Set-Aside Arrangement Accounts (WCMSA)

Note: The interest earned on MSA funds retained in an account are considered interest income and countable for MAGI. (1040 Line # 8a & 8b)

N/A

Not Counted

Military allowances (BAH, BAS)

N/A

Not Counted

Military hostile fire/imminent danger pay

N/A

Not Counted

Miscellaneous Income

N/A

Count Taxable Portion

Mortgage assistance payments under section 235 of the National Housing Act

N/A

Not Counted

Mortgage Interest

N/A

Count Gross

Count Taxable Portion

Needs-based assistance

N/A

Not Counted

Netherlands WUV victims of persecution

N/A

Not Counted

Net Operating Loss Carryover, Subtract from other line 21 income, Pub. 536

Subtract Losses

Nonqualified deferred compensation

N/A

Count Taxable Portion

Notes received for services

N/A

Count Taxable Portion

Nutrition benefits (Supplemental Nutrition Assistance Program, Nutrition Programs for the Elderly or Disabled.

N/A

Not Counted

One-time Federal Stimulus Tax Payments (i.e. Recovery Rebate)

N/A

Not Counted

Ordinary/qualified dividends, 1099-DIV

Count Taxable Portion

OQ -

Ordinary/qu alified dividends, 1099-DIV

Dividends
Dividends and interest: Irregular/infrequent
Dividends and interest: Regular

Collect Unearned Income Detail

Original Issue Discount

N/A

Count Gross

Other earned income, W-2

Count Taxable Portion

Other gains (or losses), Form 4797

Count Taxable Portion

OG - Other gains (or losses), Form 4797

Other gains (or losses), from 4797

Collect Unearned Income Detail

Paid Family Leave, 1099-G

Count Taxable Portion

Parent Mentor Compensation

N/A

Not Counted

Count Taxable Portion

Pensions, Department of Defense Retirement Board military retirement, endowment contracts paid as annuities and taxable annuities, 1099-R

16b

Count Taxable Portion

Count Taxable

:Portion

RP -

Retirement/ pension

Annuities/Insurance Company

Collect Unearned Income Detail

Civil Service Annuities

Foreign Pension

Pension/Retirement payments

Public Employees Retirement

State Teachers Retirement

Military benefits

Pension payments that were paid by the employee (such as premiums of contributions that were previously subject to tax

N/A

Not Counted

Per-Capita Gaming Distributions to American Indian or Alaskan Natives

Count Taxable Portion

PC - PCGD

Native American gaming/other proceeds

Collect Unearned Income Detail

Physical injury, illness, or emotional distress payments

N/A

Not Counted

Principal payments on loans

N/A

Not Counted

Prizes and awards

Count Taxable Portion

Winnings, prizes and awards

Collect Unearned Income Detail

Public assistance payments, general assistance, Bureau of Indian Affairs general assistance

N/A

Not Counted

Pulitzer, Noble or similar prize

Count Taxable Portion

Qualified Tuition Program, Pub. 970

Count Taxable Portion

Qualified reservist distribution from health flexible spending account, W-2, Pub 525

Count Taxable Portion

Radiation exposure compensation payment

N/A

Not Counted

Railroad retirement benefits (taxable and non-taxable), RRB1099

20a & 20b

Count Gross

RB -

Railroad retirement benefits (taxable and non- taxable), RRB-1099

Railroad Retirement
Railroad Retirement Occupational Disability Benefit
Railroad Retirement Total & Permanent Disability Benefit

Collect Unearned Income Detail

Railroad Unemployment benefits, 1099-G

N/A

Count Taxable Portion

Real Estate Transaction Proceeds

N/A

Count Taxable Portion

Recoveries of amounts deducted or for which a credit was taken an earlier year.

Refunds/reimbursements/rebates of itemized deductions

Count Taxable Portion

Reemployment Trade Adjustment Assistance payments made by a state agency, 1099-G

Count Taxable Portion

Refugee cash assistance

N/A

Not Counted

Refugee reception and replacement program one-time payments by the Department of State or Department of Justice such as Voluntary Agency (VOLAG) payments

N/A

Not Counted

Reimbursements not in excess of costs incurred

N/A

Not Counted

Reimbursement for Employment Agency Fee

Count Taxable Portion

Relocation assistance payments

N/A

Not Counted

Collect Unearned Income Detail

Relocation and Rehabilitation payments due to floods under the Housing and Community Development Act

N/A

Not Counted

Rental of personal property – not self-employment

Count Taxable Portion

MS-Misc.

Rent from real or personal property not a business
Rent from unit of mult unit dwelling/other dwelling on prop exmt as PR
Rental other real/personal property < 20 hours week
Rental other real/personal property > or = 20 hours week

Collect Unearned Income Detail
Collect Earned Income Detail

Rental real estate, royalties, partnerships,

S-Corporations, Trusts, etc. (or loss), Schedule E

Count Taxable Portion

RR - Rental or royalty income

Rent from real or personal property business or appreciable effort
Royalties as part of trade or business or from publication of work
Royalties paid for use of property

Collect Earned Income Detail
Collect Unearned Income Detail

Renter’s tax credit (California)

N/A

Not Counted

Repayment of bona fide loan not in excess of original loan

N/A

Not Counted

Replacement Housing payments under the Uniform Relocation

Assistance and Real Property Acquisition Act

N/A

Not Counted

Reverse Annuity Mortgage

N/A

Not Counted

Rewards

Count Taxable Portion

Ricky Ray hemophilia relief fund

N/A

Not Counted

Roth IRA, 401K, 403(b), or 457(b) Qualified Distribution

N/A

Not Counted

Retirement - 457 (b) Retirement

N/A

Count Taxable Portion

Salary or wages from a decedents’ employer (received by a surviving spouse)

N/A

Not Counted

Scholarships, awards, fellowship grants not used for living expenses, Pub. 970

Not Counted

Countable Taxable Portion

Scholarships, awards, fellowship grants used for living expenses, Pub, 970

Count Taxable Portion

Self-employment (in excess of expenses), Schedule K-1, Schedule SE

Count Taxable Portion

Lump sum from trade/business of

self-employed person

R & B/Room rent: has business license or reports income for taxes
Self Employment income
Lump sum not from trade/business of

self-employed person non-recurring

R & B/Room rent: no business lic regularly rents to non-family member
R & B/Room rent: no business license regularly rents to family member
Third Party payment to vendor for a non-need item

Collect Earned Income Detail
Collect Rental Income Detail
Collect Room & Board Detail
Collect Unearned Income Detail

Severance pay, sick pay, vacation, annual leave, and paid holidays

N/A

Count Taxable Portion

Social security benefits (taxable and non-taxable), SSA-1099

20a & 20b

Count Gross

SD - Social Security Disability

SSA/RSDI - Blind
SSA/RSDI: Blind Disabled Adult Child (DAC)
SSA/RSDI: Disability benefits
SSA/RSDI: Disabled Adult Child (DAC)
SSA/RSDI: income based on parent, spouse, or child disability

Collect Unearned Income Detail

SR - Social Security Retirement

SSA/RSDI: Retirement benefits

Collect Unearned Income Detail

SO - Social Security Survivors

SSA/RSDI: Survivors benefits
SSA/RSDI: Widower's benefits

Collect Unearned Income Detail

Sponsor’s income given to a sponsored immigrant

N/A

Not Counted

State Disability Insurance (SDI) - California, that is not paid as substitute for unemployment insurance benefits

N/A

Not Counted

State Disability Insurance (SDI), when paid as a substitute for unemployment insurance benefits, 1099-G

N/A

Count Taxable Portion

State tax refund in excess of prior year state tax deducted

Count Taxable Portion

State Tax Return– (if state taxes were deducted on prior year Federal Income Tax return, the state refund would be countable)

N/A

Not Counted

State or Federal unemployment compensation, 1099-G State Disability Insurance (SDI), when treated as unemployment compensation, 1099-G Railroad Unemployment benefits, 1099-G Trade Readjustment allowances, 1099-G Unemployment assistance under the Disaster Relief and Emergency Assistance Act of 1974, 1099-G Unemployment assistance under the Airline Deregulation Act of 1974 Program, 1099-G

Count Taxable Porton

Count Taxable Portion

UE -

Unemploym ent

UIB: Disaster
UIB: lump sum gross
UIB: regular payment gross

Collect Unearned Income Detail

Stolen property received

Count Taxable Portion

Strike and lockout benefits

Count Taxable Portion

UE -

Unemploym ent

Strike Benefits Unearned

Collect Unearned Income Detail

Supplemental Security Income/State Supplementary Payment (SSI/SSP) benefits

N/A

Not Counted

Collect Unearned Income Detail

Surrogacy

N/A

Count Taxable Portion

Other unearned

Collect Unearned Income Detail

Taxable Distributions Received from Cooperatives

N/A

Count Taxable Protion

Count Taxable Portion

Taxable refunds, credits, or offsets of state/local income taxes

Count Taxable Portion

TR - Taxable refunds, credits, or offsets of state/local income taxes

CA FTB Senior Citizens Tax Postponement
Income tax Refund
Property tax refunds

Tips

N/A

Count Taxable Portion

Trade Readjustment Allowance (TRA), 1099-G

N/A

Count Taxable Portion

Unearned income in-kind/personal expenses paid by another, including a corporation

Count Taxable Portion

Collect Inkind Income Detail

Unemployment assistance under the Airline Deregulation Act of 1974

Program, 1099-G

N/A

Count Taxable Portion

Unemployment assistance under the Disaster Relief and Emergency

Assistance Act of 1974, 1099-G

N/A

Count Taxable Portion

Unemployment compensation (State or Federal), 1099-G

N/A

Count Taxable Portion

Unemployment Benefits -

Employer paid supplemental unemployment benefits from an employer financed fund

N/A

Count Taxable Portion

Unemployment benefits paid by a union

Count Taxable Portion

Use of Supplemental Educational Opportunity Grants for Emergency Aid

N/A

Not Counted

Utility rebates

Count Taxable Portion

Veteran’s Administration (VA) aid and attendance benefits paid to the veteran or their families

N/A

Not Counted

Veteran’s Administration agent orange benefits

N/A

Not Counted

VA for children with certain birth defects

N/A

Not Counted

VA compensated work-therapy program payments

N/A

Not Counted

VA death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001

N/A

Not Counted

VA dependent-care assistance program benefits

N/A

Not Counted

VA disability compensation paid either to the veteran or their families

N/A

Not Counted

VA education, training or subsistence allowances

N/A

Not Counted

VA Filipino Veterans Equity Compensation Trust Fund payments

N/A

Not Counted

VA grants for homes designed for wheelchair living

N/A

Not Counted

VA grants for motor vehicles for veterans who lost their sight or the use of their limbs

N/A

Not Counted

VA insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran’s endowment policy paid before death

N/A

Not Counted

VA insurance interest left on deposit with the VA

N/A

Not Counted

Veteran’s North Vietnam POW/MIA

N/A

Not Counted

VA pension benefits paid to the veteran or their families

N/A

Not Counted

Veteran’s bonus payment paid by any state or political subdivision because of service in a combat zone

N/A

Not Counted

Victims of crimes payments

N/A

Not Counted

Vocational rehabilitation goods, services and cash received, not in return for services, but for training and rehabilitation due to disability

N/A

Not Counted

Volunteer Work amounts:

Peace Corps living allowances for housing, utilities, household supplies, food, and clothing
National Senior Service Corps supportive services or reimbursements for out-of-pocket expenses from the Retired Senior Volunteer Program (RSVP), Foster Grandparent Program, or Senior Companion Program
Service Corps of Retired Executives (SCORE) amounts for supportive services or

out-of-pocket expenses

Volunteer tax counseling reimbursements for transportation, meals, and other expenses you have in training for, or actually providing tax counseling for the elderly

N/A

Not Counted

Walker v. Bayer payment

N/A

Not Counted

Weatherization, home energy assistance, emergency repair, or replacement of heating/cooling devices

Whistleblower’s award

Count Taxable Portion

Withholding from a benefit to repay an overpayment from the same income source

N/A

Not Counted

Work training program payments – entire amount paid by a state welfare agency if greater than what would otherwise be paid for public welfare benefits

Count Taxable Portion

Worker’s compensation paid to the worker or their survivors

N/A

Not Counted

Workforce Investment Act payments

N/A

Not Counted

Work training program payments made by a state welfare agency if the total does not exceed what would have been paid in public welfare benefits

N/A

Not Counted

Income Types Added as a Result of the COVID 19 Pandemic

In addition to the income types mentioned above, the following income types are added as a resulting from the COVID 19 emergency.

Income Type	MAGI-MC	APTC/CSR
Emergency Financial Aid Grants	Not Counted	Not Counted
Emergency Increase in Unemployment Assistance	Not Counted	Count Taxable Portion
Emergency Rental Assistance	Not Counted	Not Counted
Extended Unemployment Benefits under the Railroad Unemployment Insurance Act (RUIA)	Count Taxable Portion	Count Taxable Portion
Federal Work-Study During a Qualifying Emergency	Count Taxable Portion	Count Taxable Portion
Mixed Earner Unemployment Compensation	Count Taxable Portion	Count Taxable Portion
Pandemic Emergency Unemployment Compensation (PEUC)	Count Taxable Portion	Count Taxable Portion
Pandemic Unemployment Assistance (PUA)	Count Taxable Portion	Count Taxable Portion
Paycheck Protection Program (PPP)	Not Counted	Not Counted
Paycheck Protection Program Second Draw Loans	Not Counted	Not Counted
One-time Federal Stimulus Tax Payments (i.e. Recovery Rebate)	Not Counted	Not Counted
Use of Supplemental Educational Opportunity Grants for Emergency Aid	Not Counted	Not Counted

Lump Sum Payments

The following table provides various income types received as lump sum payments and indicates how these are treated for MAGI-MC and APTC.

Lump Sum Payments	MAGI Based MC	APTC/CSR
Cancellation of debt	Count taxable portion in month received	Count taxable portion as annual income
Cancellation of student loan debt	Count taxable portion in month received	Count taxable portion
Enhanced Benefits Under the Railroad Unemployment Insurance Act (RUIA)	Count in month received	Count taxable portion
Education scholarships, awards, fellowship grants not used for living expenses	Not counted	Count taxable portion
Education scholarships, awards, fellowship grants used for living expenses	Count in month received	Count taxable portion
Employee accrued vacation, annual leave or sick pay	Count taxable amount in month received	Count as annual income
Employee back pay awarded in a settlement	Count in month received	Count as annual income
Gambling winnings	Count taxable amount in month received	Count as annual income
Insurance settlements due to death, personal injury, damage, or loss of property	Not counted	Not counted
Lottery winnings	Count taxable amount in month received	Count as annual income
Prizes and awards	Count in month received	Count as annual income
Retroactive social security and railroad retirement benefits	Count in month received	Count as annual income
Retroactive unemployment insurance benefits	Count in month received	Count as annual income
Surviving spouse or beneficiary receives salary or wages from decedent’s employer	Count in month received	Count as annual income
Surviving spouse or beneficiary receives lump sum qualified retirement plan distribution from decedent’s employer	Count taxable amount in month received	Count taxable amount as annual income

Deductions and Expenses

The following table provides various deduction types for MAGI MC and APTC, including its corresponding line on the IRS Form 1040.

Income Deduction Types	1040 Line #	MAGI MC	APTC	CalHEERS Deduction Type	CalWIN Deduction Type	CalWIN Window
Alimony paid: Deduction only if the divorce or separation instrument is executed on or before 12/31/18. Not a deduction for any divorce or separation instrument modified on or after 01/01/2019	31a	Monthly Deduction	Annual Deduction	AL- Alimony	Alimony Paid	Collect Other Expense Detail
Allowance of Partial Above the Line Deduction for Charitable Contributions		Up to $300 for individuals Up to $600 for people who file Married Filing Jointly	Up to $300
Business expenses of reservists, performing artists, etc.	24	Deducted	Deducted	BE -Business expenses of reservists, performing artists, etc.	Business expenses of reservists performing artists	Collect Other Expense Detail
Child Care		Not Deducted	Not Deducted
Deductible part of self-employment tax	27	Deducted	Deducted	DS- Deductible part of self-employment tax	Deductible part of self-employment tax	Collect Other Expense Detail
Educator expenses	23	Deducted	Deducted	EE- Educator expenses	Educator expenses	Collect Other Expense Detail
Health Savings Account	25	Deducted	Deducted	HS- Health Savings Account	Health Savings Account	Collect Other Expense Detail
Hobby income expenses, or expenses from an activity you did not expect to see a profit		Deducted	Deducted	HE- Hobby income expenses, or expenses from an activity you did not expect to see a profit	Hobby or non-profit activity expenses	Collect Other Expense Detail
IRA deduction	32	Deducted	Deducted	ID- IRA deduction	IRA Deduction	Collect Other Expense Detail
Moving expenses: Only if active duty military and moved due to permanent change of station	26	Deducted	Deducted	ME- Moving Expenses	Moving Expenses	Collect Other Expense Detail
Penalty on early withdrawal of savings	30	Deducted	Deducted	EW- Penalty on early withdrawal of savings	Penalty on early withdrawal of savings	Collect Other Expense Detail
Rental of personal property expenses		Deducted	Deducted	PP- Rental of personal property expenses	Rental of personal property expenses	Collect Other Expense Detail
Self-employed health insurance deduction	29	Deducted	Deducted	SH- Self-employed health insurance deduction	Self-employed health insurance deduction	Collect Other Expense Detail
Self-Employment Pension (SEP), Simple, and qualified deduction	28	Deducted	Deducted	QD - Self-employed SEP, Simple, and qualified deduction	Self-Employment Depreciation Self-Employment Employee Salaries Self-Employment Entertainment Self-Employment Labor Costs Self-Employment Property Insurance Premiums Self Employment Business License Self-Employment Room & Board Expenses Self-Employment Farming & Fishing Losses Self-Employment Other Necessary Expenses Self-Employment Raw Material & Goods Self Employment Transportation	Collect Other Expense Detail
Student loan interest	33	Deducted	Deducted	SL- Student loan interest	Student loan interest	Collect Income Expense Detail (student) Collect Other Expense Detail

Income and Deduction Types

Income Types

Income Types Added as a Result of the COVID 19 Pandemic

Lump Sum Payments

Deductions and Expenses

Related Topics