Long-term-care Earned-income Deductions

(A) The following expenses may be deducted from the earnings of a long-term-care-facility resident: (1) a standard deduction of $11; and (2) any of the following work-related expenses deducted from salary: (a) social security taxes (FICA); (b) federal and state income taxes; (c) retirement and employee benefit plans; (d) health or medical insurance premiums; and (e) union dues. (B) Deductions that may be used to determine the amount owed to the long-term-care facility (patient-paid amount) are described at 130 CMR 520.026.