Medicaid Planning
Miller Trust (Qualified Income Trust) for Medicaid (2026)
When income exceeds Medicaid limits, a Miller trust may help qualify for nursing home coverage in income-cap states.
7 min readUpdated 2026-06-20
A Miller trust (qualified income trust) holds excess income so it is not counted for Medicaid eligibility in states that use income caps. The trust must be irrevocable and meet state drafting requirements.
Key requirements
- Only income — not assets — goes into the trust
- State may be named as beneficiary for remaining funds at death
- Bank account must be titled correctly as trust account
- Attorney-drafted documents recommended in most states
State Medicaid pages
- Texas
- Florida
- California
- New York
- Pennsylvania
- Ohio
- Illinois
- Georgia
- Arizona
- North Carolina
- Michigan
- New Jersey
- Washington
- Massachusetts
- Virginia
- Colorado
- Minnesota
- Wisconsin
- Missouri
- Tennessee
- South Carolina
- Indiana
- Maryland
- Alabama
- Alaska
- Arkansas
- Connecticut
- Delaware
- Hawaii
- Idaho
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Mississippi
- Montana
- Nebraska
- New Hampshire
- North Dakota
- New Mexico
- Nevada
- Oklahoma
- Oregon
- Rhode Island
- South Dakota
- Utah
- Vermont
- West Virginia
- Wyoming
- District of Columbia
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