18 Miss. Code. R. 14-18.4 - Excess Medical Deduction
A. A deduction will
be allowed for a portion of medical expenses over $35.00 per month, excluding
special diets, incurred by any household member who is elderly or
disabled.
B. Spouses and others who
receive benefits as a dependent of the SSI, disabled or blind recipient are not
eligible for this deduction.
C.
Allowable medical costs include the following:
1. Medical and dental care, including
psychotherapy and rehabilitation services provided by a Mississippi licensed
practitioner or other qualified health professional.
2. Hospitalization or outpatient
treatment.
3. Nursing care and
nursing home care, including payments by the household for a person who was a
household member immediately prior to entering a hospital or nursing
home.
4. Prescription drugs (except
any Schedule I controlled substance) prescribed by a Mississippi licensed
practitioner, other over-the-counter medication (including insulin), medical
supplies and equipment when approved by a Mississippi licensed practitioner or
other qualified health professional.
5. Dentures, hearing aids and
prosthetics.
6. Reasonable cost of
transportation and lodging incurred to obtain medical treatment or
services.
7. Health and
hospitalization insurance policy premiums.
8. Medicare premiums related to coverage
under Title XVIII of the Social Security Act and any cost-sharing or spend down
expenses incurred by Medicaid recipients.
9. Securing and maintaining a service dog,
including the cost of food and veterinary bills.
10. Eyeglasses prescribed by a skilled
physician or by an optometrist.
11.
Maintaining a homemaker, housekeeper, home health aide, or childcare services
that are necessary due to age, infirmity, or illness.
a) An amount equal to the one-person benefit
will be considered a medical expense if the household furnishes the majority of
the attendant's meals.
b) If a
household member incurs attendant care costs that could qualify under both the
medical deduction and dependent care deduction, the costs may be deducted as
one or the other, but not both.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.