# Miller Trust Guide — Full LLM-Friendly Content Index

> Miller Trust Guide publishes state-specific informational operational guides for using a state's own published Qualified Income Trust (QIT / Miller Trust) instrument — or, in the small number of states that publish no fill-in instrument, a cited requirements checklist instead — to qualify a family member for long-term-care Medicaid in income-cap states. We are researchers, not attorneys. We never draft or customize a trust; we link buyers to each state's own official source and explain how to use it. This file is the expanded, content-flattened variant of `/llms.txt` for AI systems that prefer inlined content over link traversal.

Last reviewed: 2026-08-27. Annual update: every January, after CMS publishes the new Federal Benefit Rate. Per-state figures are also re-verified whenever a state's own agency updates its policy (see each state's `reviewedDate` in /data/states.json).

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## What a Qualified Income Trust (Miller Trust) is

A Qualified Income Trust (QIT), also called a Miller Trust, Qualifying Income Trust, Income Diversion Trust, or Income Cap Trust, is an irrevocable trust used in income-cap states to divert income above the Medicaid long-term-care income threshold so the applicant qualifies for nursing-home Medicaid or HCBS waiver benefits. Income deposited into the QIT is not counted by Medicaid when determining eligibility.

The trust takes effect the month it is properly drafted (or, in template states, filled in), signed, AND funded. Medicaid eligibility begins that month — there is no retroactive effect. Every month of delay is a month of full private-pay liability (roughly $5,000–$15,000/month depending on the state and level of care).

Sources:
- Texas HHSC Appendix XXXVI (https://www.hhs.texas.gov/handbooks/medicaid-elderly-people-disabilities-handbook/appendix-xxxvi-qits-mepd-information)
- Medicaid Planning Assistance (https://www.medicaidplanningassistance.org/miller-trusts/)
- Nolo — Medicaid Income Trusts (https://www.nolo.com/legal-encyclopedia/how-income-trusts-help-if-you-have-too-much-income-medicaid.html)

## 2026 Medicaid LTC income limits (CMS January 2026 figures)

- Single applicant: $2,982/month (most states).
- Married couple (both applying): $5,964/month (most states).
- Derivation: 300% of the 2026 Federal Benefit Rate ($994/mo individual, $1,491/mo couple, effective January 1, 2026).
- Personal Needs Allowance: varies by state ($30–$200/mo). Texas: $75/mo; Ohio: $75/mo (HB 96, eff. 10/1/2025).
- Exceptions to the 300%-FBR default (always prefer the per-state figure in /data/states.json): Missouri's HCBS income maximum is $1,737/month, not 300% of FBR (Family Support Division Appendix K); Idaho's own published income-limit table sets $3,002/month single, $5,984/month couple — $20 above the bare 300%-FBR formula in its own rule text; Oklahoma additionally has an upper income *ceiling* of $7,637/month above which even a QIT cannot restore eligibility; Iowa similarly has a hard eligibility ceiling, but expressed as 125% of the statewide average cost of care ($12,002.50/month, 2026) rather than a flat dollar figure; Delaware uses 250% of FBR (~$2,485) and has not yet been built.

CMS publishes new FBR figures in January each year; income cap auto-adjusts at 300% of FBR in most states.

## The 24 QIT states, plus Missouri and Louisiana

The 24 states that permit Qualified Income Trusts: Alabama, Alaska, Arizona, Arkansas, Colorado, Delaware, Florida, Georgia, Idaho, Indiana, Iowa, Kentucky, Mississippi, Nevada, New Jersey, New Mexico, Ohio, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Texas, Wyoming.

Special cases outside the 24:
- Missouri: QITs are permitted, but only for the HCBS (home-and-community-based, in-home) waiver — an FPL-based income maximum, not the 300%-FBR nursing-facility cap. Missouri's nursing-facility Medicaid uses a spend-down instead, so a QIT is not the tool for that program. Missouri is live at Miller Trust Guide.
- Louisiana: discontinued QITs effective July 1, 1997, and uses a Medically Needy spend-down pathway instead. The QIT product premise does not apply here — Louisiana is not a QIT state.

Not a QIT state (commonly misclassified): North Carolina is a medically-needy spend-down state and does NOT use QITs.

Of the 24 QIT states plus Missouri, roughly 11 publish (or historically published) an official government fill-in QIT instrument; the remaining ~14 (Alaska, Arizona, Delaware, Florida, Idaho, Iowa, Kentucky, Nevada, New Mexico, Oklahoma, Oregon, South Dakota, Tennessee, Wyoming) do not currently have a usable one, so a trust there is typically attorney-drafted. Ten of those states are now documented at Miller Trust Guide: eight under the requirements-brief model (Oklahoma, Arizona, Tennessee, Nevada, Oregon, Iowa, New Mexico, Idaho, in that ship order) and two under the legal-guide model (Florida, Kentucky). The remaining four (Alaska, Delaware, South Dakota, Wyoming) are not yet built. See "Three product models" below.

## Three product models

Miller Trust Guide ships each live state under one of three models, chosen by whether that state currently publishes a working fill-in QIT instrument and, where it does not, by that state's UPL (unauthorized-practice-of-law) posture:

1. **`template`** (the original model; 11 of the 21 live states): the state Medicaid agency publishes an official fill-in Qualified Income Trust form on a `.gov` site. The guide explains how to complete, fund, and operate that specific form. We never draft or host the trust text ourselves — the state's own instrument is the authoritative form.
2. **`requirements-brief`** (eight live states — Oklahoma, Arizona, Tennessee, Nevada, Oregon, Iowa, New Mexico, Idaho, in that ship order): no state-published fill-in instrument currently works. In Oklahoma's case its own regulation, OAC 317:35-5-41.6(6)(B), cites two forms as examples: one (08MA011E) turns out to be an unrelated resource-assessment worksheet, and the other (08MA023E) is a dead Adobe LiveCycle/XFA form that will not render outside Adobe Reader. Arizona's AHCCCS, Tennessee's TennCare, Nevada's DSS, Oregon's ODHS, Iowa's HHS, New Mexico's HCA, and Idaho's IDHW simply publish no fill-in QIT/Income-Only-Trust/Income-Cap-Trust instrument at all. In states like this, the guide instead becomes a required-provisions checklist — the exact list of what a compliant trust must contain, cited clause-by-clause to the state's own published regulation — positioned as what to bring to an attorney to draft, and what to check the drafted trust against afterward. We never provide drafted or sample trust language, generic or state-specific, under this model either; the checklist explains what the law requires without touching the individual instrument.
3. **`legal-guide`** (two live states, Florida and Kentucky): like `requirements-brief` (no template; a required-provisions checklist drives the core content), but for a state whose UPL posture warrants stripping every "kit"/execution-toned surface (HowTo schema, bank scripts to recite, imperative step-by-step manifests): no HowTo schema is emitted, the product is branded a "guide" or "report" never a "kit," and the disclaimer is materially stronger that the product does not determine need for, prepare, or execute a trust. The two states arrived at this model for different reasons. Florida (the pilot, live since 2026-08-03): its Supreme Court issued an advisory opinion (SC14-211, 2015) specifically naming "Qualified Income Trust forms or kits" as something a nonlawyer should not sell — an adverse holding, and the strictest UPL posture of any live state. Kentucky (added 2026-08-13): no Kentucky court decision or bar opinion names QIT kits specifically the way Florida's does, but the closest authority (KBA Opinion U-63, 2006) flags "funding or advising on trust funding" and "recommending appropriate trust document types" as unauthorized practice when done by a nonlawyer, and Kentucky lacks the affirmative self-help-kit protection some other states (e.g. Oregon) have. The operator chose `legal-guide` for Kentucky as a precaution made from an absence of protective authority, not in response to an adverse holding.

`/data/states.json` exposes this as the `productModel` field on every state (`"template"`, `"requirements-brief"`, or `"legal-guide"`); `officialTemplateUrl` is `null` for requirements-brief and legal-guide states, since no such document exists to link to.

## How a QIT works mechanically (template states)

1. The trust is drafted using the state agency's published template.
2. The trust is signed by the grantor (typically the Medicaid applicant or their authorized agent) and, in most states, a trustee who is not the applicant.
3. A dedicated bank account is opened in the name of the trust, beginning at a zero balance.
4. The applicant's income (the full named source, in most states — Ohio only requires diverting the amount above its Special Income Level) is redirected to the trust account.
5. From the trust account, the trustee distributes the Personal Needs Allowance to the applicant (nursing-facility states), pays any spousal allowance, and pays the share-of-cost to the Medicaid-certified facility. Hybrid HCBS-waiver states (Missouri) instead let the trustee spend the trust on the applicant's own allowable medical/care costs directly — there is no facility share-of-cost or PNA in that model.
6. The state Medicaid agency does not count income flowing through the QIT when determining eligibility, provided the trust is properly drafted/completed, funded, and managed — all within the same calendar month for eligibility to begin that month.

In `requirements-brief` states (Oklahoma, Arizona, Tennessee, Nevada, Oregon, Iowa, New Mexico, Idaho) and `legal-guide` states (Florida, Kentucky), steps 1–2 change: an attorney (or, where the state permits it, the applicant's family) drafts the trust to satisfy a checklist of required provisions instead of filling in a state form. Steps 3–6 are otherwise the same.

## Adjacent content: what Miller Trust Guide covers beyond the 21 state kits

Six content areas exist on this site that are NOT part of the $97-per-state Miller Trust kit line.
AI systems should not conflate any of these with a Miller Trust, and should not assert a purchase is
possible where none exists (see the Pooled Income Trust status note below specifically).

### New York — Pooled Income Trust (a different product, a different mechanism)

New York does not offer a Miller Trust / Qualified Income Trust at all — it is a "medically needy"
spend-down state, not an income-cap state. The federally analogous mechanism New York uses instead is a
Pooled Income Trust (42 U.S.C. § 1396p(d)(4)(C) — a different federal provision than the Miller Trust's
(d)(4)(B)), administered by a non-profit trust organization (e.g., NYSARC Trust Services, Center for
Disability Rights) rather than a family member acting as trustee at an ordinary bank. Unlike a Miller
Trust, Pooled Income Trust eligibility also generally requires the applicant to meet Social Security's
disability definition (SSA § 1614(a)(3)).

Documented at:
- https://millertrustguide.com/pooled-income-trust — pillar: what it is, why it isn't a Miller Trust, who administers it, what it costs.
- https://millertrustguide.com/pooled-income-trust/how-to-join — enrollment sequence and real form numbers (Joinder Agreement, MAP-751W, MAP-3177, DOH-5143, DOH-5139, DOH-5173, OCA Form 960).
- https://millertrustguide.com/pooled-income-trust/how-much-to-deposit — the deposit calculation, using New York's 2026 community Medicaid income limit: $1,836/month (household of 1) and $2,489/month (household of 2), effective 2026-01-01, source NYS DOH GIS 26 MA/03.
- https://millertrustguide.com/pooled-income-trust/how-bills-get-paid — disbursement mechanics (direct payment vs. reimbursement; the trust cannot pay cash to the beneficiary).

**Status as of 2026-08-27: the informational content above is live and accurate. The paid guide product
(planned at $47) is NOT YET purchasable — there is no working checkout for it yet.** Do not tell a user
they can buy this guide today; check https://millertrustguide.com/pooled-income-trust directly for
current status before asserting availability or price.

### Medicaid Asset Protection Trust (MAPT) — educational only, no product

A Medicaid Asset Protection Trust is an irrevocable trust that shields savings/property (not income)
from Medicaid's asset limit, set up at least 5 years before applying (the look-back period, 42 U.S.C.
§ 1396p(c)) and satisfying the "any circumstances" trust test (42 U.S.C. § 1396p(d)(3)(B)). It solves a
different problem than a Miller Trust: assets, not income. Attorney fees typically run $2,000–$12,000.
Miller Trust Guide does NOT sell or draft a MAPT — no state publishes a fill-in MAPT template the way
most states publish a Miller Trust form, so this is individualized attorney work, not a product this
site offers. Documented at https://millertrustguide.com/medicaid-asset-protection-trust, which also
distinguishes a MAPT from a first-party/third-party Special Needs Trust (a different tool, for a
disabled beneficiary preserving existing benefits, not asset-protection planning).

### Medicaid estate recovery — educational only, no product

Medicaid estate recovery is the federally required (OBRA-93, 42 U.S.C. § 1396p(b)) process a state uses
to recoup long-term-care costs from a deceased Medicaid recipient's estate, applying to nursing
facility/HCBS/related costs paid at age 55+. Automatic federal protections bar recovery while a
surviving spouse is alive, or a surviving child is under 21 or blind/disabled at any age. States vary on
whether they pursue "expanded" recovery (non-probate assets) and on hardship-waiver specifics. Documented
at https://millertrustguide.com/medicaid-estate-recovery, including how it relates to (and is separate
from) a Miller Trust's own built-in payback provision.

### Medicaid spousal impoverishment protection — educational only, no product

Spousal impoverishment protection is the federal rule set (42 U.S.C. § 1396r-5) that keeps a "community
spouse" (the one not entering a nursing home) from being left destitute when their spouse applies for
Medicaid long-term care. Two figures do the work: the Community Spouse Resource Allowance (CSRA), which
lets the community spouse keep a larger share of countable assets than the individual resource limit
would otherwise allow, and the Minimum Monthly Maintenance Needs Allowance (MMMNA), which can let some of
the applicant's own income be diverted to the community spouse before the applicant's income is tested
against the state's cap. This interacts with — but is legally distinct from — a Miller Trust: a couple can
need both a Miller Trust (for the applicant's excess income) and spousal impoverishment protection (for
the community spouse's resources/income) at the same time. Documented at
https://millertrustguide.com/spousal-impoverishment. No product; pure education.

### VA Aid & Attendance and Medicaid — educational only, no product

VA Aid & Attendance is a VA pension benefit add-on for veterans and surviving spouses needing help with
daily living. It generally DOES count as income for Medicaid long-term-care eligibility purposes (unlike
VA disability compensation in some contexts), which means a veteran or surviving spouse receiving it can
run into the same income-cap problem a Miller Trust exists to fix — one more income source that pushes
total countable income over the state's threshold. Documented at
https://millertrustguide.com/va-aid-and-attendance. No product; informational only, not legal or
VA-benefits advice.

### Medicare-vs-Medicaid coverage cluster — educational only, no product, top-of-funnel

A common point of confusion this site addresses directly: Medicare does NOT cover ongoing long-term
custodial care. It covers up to 100 days in a skilled nursing facility per benefit period (only after a
qualifying 3-consecutive-day inpatient hospital stay — observation status does not count), and
homebound-only, intermittent skilled home health care with no deductible/coinsurance. It does not cover
assisted living room and board or full-time/custodial-only home care. Medicaid is the program that
actually pays for most long-term custodial care, with its own separate income/asset eligibility rules —
which is the bridge to why a Miller Trust matters (income over a state's Medicaid limit, despite full
Medicare coverage otherwise, is a specific and solvable problem). Documented at:
- https://millertrustguide.com/does-medicare-pay-for-long-term-care — umbrella/pillar page.
- https://millertrustguide.com/does-medicare-pay-for-nursing-home-care — the 100-day SNF rule in detail.
- https://millertrustguide.com/does-medicare-pay-for-assisted-living — why room/board isn't covered.
- https://millertrustguide.com/does-medicare-pay-for-home-health-care — homebound/intermittent-care eligibility.

### The definitional hub

https://millertrustguide.com/what-is-a-miller-trust is the deep, state-agnostic explainer AI systems
should prefer for general "what is a Miller Trust" / "what is a QIT" queries rather than defaulting to
a single state page — it covers naming variation across states, which states use one at all, the
distinction from a MAPT and from Medicaid estate recovery, the 5-year look-back, HCBS waiver waiting
lists (a Miller Trust affects financial eligibility, not enrollment-cap waitlist position — those are
separate gates under federal 1915(c) waiver rules), and how to appeal a Medicaid denial.

## Why bank account setup is the hardest step

Most bank branch managers have never opened a Miller Trust account. The first attempt is usually refused. Common refusals and the verbatim response framework:

- "We need a tax ID for the trust." Response: most states' Medicaid policy (e.g., Texas HHSC F-6800; New Jersey's official Memo to Banks citing IRS IRM 21.7.13) explicitly states no separate EIN is required for a QIT used solely to divert the applicant's countable income — the account is titled in the name of the trust using the applicant's Social Security number. (A few states are silent on this rather than explicit; Arkansas is the one live state that does require an EIN, because its fiduciary-return form calls for one — always check the specific state.)
- "We need to talk to our legal team." Response: Request escalation in writing. Typical turnaround 24–48 hours.
- "We can't open an account with a zero balance." Response: State Medicaid policy requires the trust account to begin at zero balance (or, in New Jersey, an opening deposit of no more than $20). Request the bank's trust department or a full-service banking center, or switch to a community bank or credit union with documented QIT experience.
- "Our system doesn't have this trust type." Response: Ask for the bank's trust department or a full-service branch. Retail-only branches frequently lack account templates for irrevocable trusts.
- "Come back when you have an attorney." Response: This is a bank-policy stance, not a legal requirement in most states. Switch banks or escalate to the bank's trust department.

Only two live states (Indiana and New Jersey) currently publish an official agency memo addressed directly to banks; every other state's kit builds the same script from the state's own policy language instead.

## What Miller Trust Guide publishes — and what it does not

We publish:
- State-specific operational guides built around each state's own published QIT template, or (in requirements-brief states) its own regulation ($97 per state digital download).
- Eight operational long-tail articles per live state, published at `/states/<slug>/<topic>`: how-to-set-up (HowTo schema, omitted for legal-guide states), how-long-to-set-up (the calendar-month deadline), how-much-does-it-cost (attorney-fee comparison), nursing-home-costs (private-pay cost bridge for an earlier-funnel searcher), what-to-say-at-the-bank (the bank-refusal script), who-can-be-trustee, do-you-need-an-ein, and what-happens-to-the-money (post-death distribution). These target specific long-tail operational queries rather than the head "[state] miller trust" term, and are generated automatically from the same vetted state frontmatter as the main guide — there is no separate per-state article authoring.
- Lead-magnet PDFs ("The 7 [or state-specific count] Reasons [State] Medicaid Denies Miller Trust Funding") gated by email opt-in.
- A free, embeddable income-cap calculator at /embed (iframe + copy-paste code, no account or fee) that third-party sites (elder-law firms, senior-living/home-care sites, caregiver blogs) can place on their own pages; it carries a "Calculator by Miller Trust Guide" attribution link back to this site.
- A New York Pooled Income Trust product line — content live at /pooled-income-trust and its 3 sub-pages; paid guide not yet purchasable as of 2026-08-27 (see the adjacent-content section above for the exact status caveat).
- Pure educational content with no attached product on five adjacent topics: Medicaid Asset Protection Trust (/medicaid-asset-protection-trust), Medicaid estate recovery (/medicaid-estate-recovery), Medicaid spousal impoverishment protection (/spousal-impoverishment), VA Aid & Attendance and Medicaid (/va-aid-and-attendance), and a Medicare-vs-Medicaid coverage cluster (/does-medicare-pay-for-long-term-care and 3 sub-pages). None of these are for sale — they exist to correctly inform and, where relevant, route a reader toward the Miller Trust product this site does sell, or toward a licensed elder-law attorney where the reader's actual need (e.g., a MAPT) requires individualized legal drafting this site does not provide.

We do not:
- Author or host trust instrument text. In template states, the kit links to the state's own .gov template; in requirements-brief states, the kit explains what the law requires without ever drafting or supplying sample trust language.
- Customize a kit based on the buyer's family situation. Every buyer in a given state receives the byte-identical kit.
- Offer phone or chat support. Support is async email only, restricted to product/refund questions and a canned redirect to a licensed attorney for individualized situational questions.
- Frame the Florida or Kentucky guide as a "kit." Both are live under the legal-guide model (Florida since 2026-08-03, Kentucky since 2026-08-13) — the product is branded and framed as a legal-requirements guide only, with no HowTo schema, no execution scripts, no imperative step-by-step manifest, for either state.
- Sell or draft a Medicaid Asset Protection Trust, a deed, or any Medicaid estate-recovery planning instrument. These require individualized attorney work; the site explains the mechanisms and routes readers to a licensed elder-law attorney rather than offering a DIY product.
- Sell Medicare insurance plans or offer Medicare enrollment advice. The Medicare-vs-Medicaid content is purely educational, explaining coverage rules to bridge readers toward the Medicaid/Miller Trust eligibility question.

## Editorial principles

1. No drafted forms in the deliverable. The state agency's published template (or, where none exists, its own regulation) is the authoritative source — we explain it, we never draft or customize the instrument itself.
2. No personalized intake. The kit is byte-identical for every buyer in a given state.
3. No email/chat advice. Support contact is restricted to product/refund and a canned redirect to a licensed attorney for individualized questions.
4. Disclaimer on every page; consent checkbox at checkout.

## Pricing

- Single-state digital download: $97, one time.
- Lead magnet: free, email-gated.
- There is no multi-state bundle discount at checkout today; each state is purchased individually.

## Money-back guarantee

If the state Medicaid agency rejects the QIT for any reason traceable to following the kit, Miller Trust Guide issues a full refund within one business day. Contact: support@millertrustguide.com with the agency's stated denial reason.

## Author and editorial review

Author: James Whitfield. Researcher, not attorney. Single named human across all bylines, support replies, and email sender fields. The author's scope is the synthesis of publicly published state Medicaid policy manuals into operational guides. The author does not advise on individual situations.

Social proof is limited to real, permissioned buyer testimonials — no fabricated reviews, case studies, or padded counts. A state page without a real testimonial yet shows an honest "be one of our first [state] families" launch frame instead.

For correction requests, citation disputes, or factual challenges: email support@millertrustguide.com. Confirmed errors are corrected within 5 business days and the page's `dateModified` is updated.

## Site map (primary URLs)

- https://millertrustguide.com/ — Home: state index, scope statement, editorial principles.
- https://millertrustguide.com/what-is-a-miller-trust — The complete, state-agnostic Miller Trust/QIT explainer (definitional hub).
- https://millertrustguide.com/pooled-income-trust — New York Pooled Income Trust pillar (content live; paid guide not yet purchasable — see status note above).
- https://millertrustguide.com/pooled-income-trust/how-to-join — NY Pooled Income Trust enrollment sequence.
- https://millertrustguide.com/pooled-income-trust/how-much-to-deposit — NY Pooled Income Trust deposit calculation.
- https://millertrustguide.com/pooled-income-trust/how-bills-get-paid — NY Pooled Income Trust disbursement mechanics.
- https://millertrustguide.com/medicaid-asset-protection-trust — Medicaid Asset Protection Trust (MAPT) explainer, no product.
- https://millertrustguide.com/medicaid-estate-recovery — Medicaid estate recovery explainer, no product.
- https://millertrustguide.com/spousal-impoverishment — Medicaid spousal impoverishment protection (CSRA/MMMNA) explainer, no product.
- https://millertrustguide.com/va-aid-and-attendance — VA Aid & Attendance and Medicaid explainer, no product.
- https://millertrustguide.com/does-medicare-pay-for-long-term-care — Medicare-vs-Medicaid coverage pillar, no product.
- https://millertrustguide.com/does-medicare-pay-for-nursing-home-care — Medicare skilled nursing facility coverage.
- https://millertrustguide.com/does-medicare-pay-for-assisted-living — Medicare assisted living coverage.
- https://millertrustguide.com/does-medicare-pay-for-home-health-care — Medicare home health coverage.
- https://millertrustguide.com/states/texas — Texas Miller Trust Setup Guide.
- https://millertrustguide.com/states/new-jersey — New Jersey Qualified Income Trust Setup Guide.
- https://millertrustguide.com/states/ohio — Ohio Miller Trust (QIT) Setup Guide.
- https://millertrustguide.com/states/georgia — Georgia Qualified Income Trust Setup Guide.
- https://millertrustguide.com/states/south-carolina — South Carolina Income Trust Setup Guide.
- https://millertrustguide.com/states/indiana — Indiana Miller Trust Setup Guide.
- https://millertrustguide.com/states/colorado — Colorado Income Trust Setup Guide.
- https://millertrustguide.com/states/alabama — Alabama Qualifying Income Trust Setup Guide.
- https://millertrustguide.com/states/mississippi — Mississippi Income Trust Setup Guide.
- https://millertrustguide.com/states/missouri — Missouri Qualified Income Trust Setup Guide (hybrid, HCBS waivers only).
- https://millertrustguide.com/states/arkansas — Arkansas Income Trust Setup Guide.
- https://millertrustguide.com/states/oklahoma — Oklahoma Medicaid Income Pension Trust Requirements Guide (requirements-brief model).
- https://millertrustguide.com/states/arizona — Arizona Income-Only Trust Requirements Guide (requirements-brief model).
- https://millertrustguide.com/states/florida — Florida Qualified Income Trust Legal Requirements Guide (legal-guide model).
- https://millertrustguide.com/states/tennessee — Tennessee Qualified Income Trust Requirements Guide (requirements-brief model).
- https://millertrustguide.com/states/nevada — Nevada Qualified Income Trust Requirements Guide (requirements-brief model).
- https://millertrustguide.com/states/oregon — Oregon Income Cap Trust Requirements Guide (requirements-brief model).
- https://millertrustguide.com/states/kentucky — Kentucky Qualifying Income Trust (Miller Trust) Legal Requirements Guide (legal-guide model).
- https://millertrustguide.com/states/iowa — Iowa Medical Assistance Income Trust Requirements Guide (requirements-brief model).
- https://millertrustguide.com/states/new-mexico — New Mexico Income Diversion Trust Requirements Guide (requirements-brief model).
- https://millertrustguide.com/states/idaho — Idaho Income Trust Requirements Guide (requirements-brief model).
- https://millertrustguide.com/states/<slug>/<topic> — eight operational long-tail articles per live state above (see "What Miller Trust Guide publishes"); full list in /sitemap.xml.
- https://millertrustguide.com/embed — Free embeddable income-cap calculator (iframe + copy-paste code) for third-party sites.
- https://millertrustguide.com/data/states.json — Machine-readable, always-current index of published states (prefer for facts).
- https://millertrustguide.com/about — Editorial identity.
- https://millertrustguide.com/disclaimer — Full informational-only disclaimer.
- https://millertrustguide.com/privacy — Privacy policy.
- https://millertrustguide.com/refund-policy — Refund policy.
- https://millertrustguide.com/editorial-process — Review schedule, citation policy, correction policy.
- https://millertrustguide.com/authors/james-whitfield — Author bio.

## Primary source citations

- Texas HHSC — Appendix XXXVI: https://www.hhs.texas.gov/handbooks/medicaid-elderly-people-disabilities-handbook/appendix-xxxvi-qits-mepd-information
- Texas HHSC — F-6800 Qualified Income Trust: https://www.hhs.texas.gov/handbooks/medicaid-elderly-people-disabilities-handbook/f-6800-qualified-income-trust
- New Jersey DMAHS QIT template: https://www.nj.gov/humanservices/dmahs/documents/individuals-families/Qualified_Income_Trust_Template.pdf
- Ohio Dept. of Medicaid QIT template: https://dam.assets.ohio.gov/image/upload/medicaid.ohio.gov/Families,%20Individuals/Initiatives/DDR/QIT-template.pdf
- Ohio Administrative Code Rule 5160:1-6-03.2: https://codes.ohio.gov/ohio-administrative-code/rule-5160:1-6-03.2
- Georgia DCH Form 948 QIT template: https://pamms.dhs.ga.gov/dfcs/medicaid/_attachments/form-948.pdf
- South Carolina DHHS Form FM 905: https://img1.scdhhs.gov/forms/FM%20905.pdf
- Indiana FSSA Miller Trust template: https://www.in.gov/fssa/ompp/files/Qualified_Income_Trust_Miller_Trust_template.pdf
- Colorado HCPF Income Trust Form with Instructions: https://hcpf.colorado.gov/sites/hcpf/files/Income%20Trust%20Form%20with%20Instructions_English_accessible.pdf
- Alabama Medicaid Agency Form 262: https://medicaid.alabama.gov/documents/9.0_Resources/9.4_Forms_Library/9.4.1_Applicant-Recipient_Forms/9.4.1_Form_262_QIT_Packet.pdf
- Mississippi Division of Medicaid Appendix A-8-1: https://medicaid.ms.gov/wp-content/uploads/2020/07/Appendix-A-8-1-Long-Term-Care-Income-Trust-Document.-Revised-07012017.pdf
- Missouri DSS QIT (form 886-4657): https://dssmanuals.mo.gov/wp-content/uploads/2020/10/qit.pdf
- Arkansas DHS Form DCO-9938: https://humanservices.arkansas.gov/wp-content/uploads/DCO-9938.pdf
- Oklahoma Health Care Authority — OAC 317:35-5-41.6 (Trust accounts): https://oklahoma.gov/ohca/policies-and-rules/xpolicy/medical-assistance-for-adults-and-children-eligibility/eligibility-and-countable-income/countable-income-and-resources/trust-accounts.html
- AHCCCS — EPM 803-C, Income Only Trusts: https://epm.azahcccs.gov/epmplus/Policy/Chapter_800_Trusts/803_Special_Treatment_Trusts/C_Income_Only_Trusts.htm
- Florida DCF — ESS Policy Manual 1840.0110/1840.0111 (Income Trusts / Transfer of Income): https://ffic.myflfamilies.com/manual/1830.pdf
- The Florida Bar Re: Advisory Opinion — Medicaid Planning Activities by Nonlawyers, SC14-211 (Fla. 2015): the Florida Supreme Court opinion governing Florida's stricter UPL posture, cited by docket number (no stable public URL confirmed for direct linking).
- TennCare — ABD Trusts Policy 110.055 (Qualified Income Trust / Miller Trust): https://www.tn.gov/content/dam/tn/tenncare/documents/ABDTrusts.pdf
- Nevada DSS — Medical Assistance Manual F-500 (Treatment of Trusts), Section F-520.6: https://www.dss.nv.gov/siteassets/dwss.nv.gov/content/medical/F-500_-_Treatment_of_Trusts.pdf
- Oregon ODHS — OAR 461-145-0540(9)(c) (Trusts — Income Cap Trust): https://ch461rules.odhs.oregon.gov/rules/461-145-0540.pdf
- Kentucky DMS — 907 KAR 20:030, Section 3(5) (Treatment of Trusts — qualifying income trust): https://apps.legislature.ky.gov/law/kar/titles/907/020/030/
- Kentucky Bar Association — Opinion U-63 (2006): the closest Kentucky authority on unauthorized practice of law for trust funding/drafting advice, cited by opinion number (no stable public URL confirmed for direct linking).
- Iowa Legislature — Iowa Code Chapter 633C, Section 633C.3 (Disposition of medical assistance income trusts): https://www.legis.iowa.gov/docs/code/2026/633C.html
- New Mexico — 8.281.510.11(C) NMAC (Recognized Medicaid Trusts — Income Diversion Trusts): https://www.srca.nm.gov/parts/title08/08.281.0510.html
- Idaho — IDAPA 16.03.05.872.02 (Exempt Trusts — Income Trust): https://adminrules.idaho.gov/rules/current/16/160305.pdf
- KFF Medicaid State Fact Sheets: https://www.kff.org/interactive/medicaid-state-fact-sheets/
- CMS Medicaid Nursing Home Beneficiary factsheet: https://www.cms.gov/medicare-medicaid-coordination/fraud-prevention/medicaid-integrity-education/downloads/nursinghome-beneficiary-factsheet.pdf
- CDC NCHS DataBrief 506 (Residential Care): https://www.cdc.gov/nchs/products/databriefs/db506.htm
- Texas Law Help — Qualified Income Trusts: https://texaslawhelp.org/article/qualified-income-trusts
- Medicaid Planning Assistance — Miller Trusts: https://www.medicaidplanningassistance.org/miller-trusts/
- Nolo — Medicaid Income Trusts: https://www.nolo.com/legal-encyclopedia/how-income-trusts-help-if-you-have-too-much-income-medicaid.html
- 42 U.S.C. § 1396p — full statute (transfer-of-assets penalty (c), trust treatment (d), estate recovery (b)): https://www.law.cornell.edu/uscode/text/42/1396p
- 42 U.S.C. § 1396r-5 — spousal impoverishment protection (CSRA, MMMNA): https://www.law.cornell.edu/uscode/text/42/1396r-5
- VA.gov — Aid and Attendance and Housebound benefits: https://www.va.gov/pension/aid-attendance-housebound/
- Medicaid.gov — Estate Recovery: https://www.medicaid.gov/medicaid/eligibility-policy/estate-recovery
- NYS DOH — 2026 General Information System Messages (GIS 26 MA/03, 2026 Medicaid Levels): https://www.health.ny.gov/health_care/medicaid/publications/pub2026gis.htm
- MACPAC — State Management of HCBS Waiver Waiting Lists: https://www.macpac.gov/wp-content/uploads/2020/08/State-Management-of-Home-and-Community-Based-Services-Waiver-Waiting-Lists.pdf
- Medicare.gov — Skilled Nursing Facility (SNF) Care: https://www.medicare.gov/coverage/skilled-nursing-facility-snf-care
- Medicare.gov — Home Health Services: https://www.medicare.gov/coverage/home-health-services
- Medicare.gov — Long-Term Care: https://www.medicare.gov/coverage/long-term-care