Special Personal Allowance from Earned Income
The Special Personal Allowance from Earned Income may be used when a person meets all of the following criteria:
- Is certified disabled by SSA or SMRT.
- Resides in an LTCF.
- Is employed under an Individual Plan of Rehabilitation developed by a social worker or employment counselor, such as employment in a sheltered workshop. Check with the client’s case manager to determine if this criterion is met.
Allow the deductions listed below, in the order listed, from earned income only. Deductions cannot reduce earned income to less than $0.
- The first $80.
- Actual amount of FICA withheld.
- Actual transportation costs.
- Actual employment expenses, such as tools or uniforms.
- Actual state and federal taxes withheld, unless the person is exempt from withholding.
Can you use this deduction on Emily’s or Andreas’ LTC income calculation?
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LTC Income Calculation - Deductions and Allowances