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Florida Qualified Income Trust Requirements, Explained

Florida does not publish a fill-in Qualified Income Trust form, and the trust must be drafted by an attorney (or, where Florida permits it, you). DCF's own published policy (ESS Policy Manual 1840.0110 ("Income Trusts") and 1840.0111 ("Transfer of Income"); Fla. Admin. Code R. 65A-1.701(57) and 65A-1.702(13); federal authority 42 U.S.C. § 1396p(d)(4)(B)) sets out exactly what a compliant trust must contain — this guide explains those requirements in plain language, cited clause by clause, so you can evaluate an attorney's engagement and read a drafted trust with informed eyes. This guide is informational only and is not legal advice — it does not determine your need for a trust, and it does not draft, execute, or gather information for one.

Florida does not publish a fill-in Qualified Income Trust form, so the trust is drafted — by an attorney, or by you where Florida permits it — to meet Florida Department of Children and Families's own published requirements. This is not a step-by-step execution guide: it explains what the law requires, so you can evaluate an attorney's engagement and read a drafted trust with informed eyes. We do not draft, provide sample language for, or review a trust.

What a compliant Florida trust must contain

Florida does not publish a fill-in Qualified Income Trust form. DCF's own "Qualified Medicaid Trust Guidelines and Forms" (Appendix A-22) confirms that even the Department's internal trust-review forms are not distributed publicly -- they "are not available in the warehouse and must be photocopied" by DCF's own Region and Circuit Program Offices. There is no current public instrument to link to, fill in, or complete. What follows instead is a plain-language explanation of what DCF's ESS Policy Manual (1840.0110) and Fla. Admin. Code R. 65A-1.701(57) require a compliant trust to contain, cited clause by clause to the actual policy text -- written so you can evaluate an attorney's engagement and read a drafted trust with informed eyes, not so you can draft one yourself.

  1. Established on or after October 1, 1993, for the individual's benefit

    The trust must be established on or after October 1, 1993, for the benefit of the individual whose income exceeds the ICP standard. A trust signed before that date is handled under different, pre-1993 policy.

    ESS Manual 1840.0110(1); Fla. Admin. Code R. 65A-1.701(57); 42 U.S.C. § 1396p(d)(4)(B)

  2. Irrevocable -- amendment is permitted, a power to revoke is not

    The trust must be irrevocable. DCF's own review guidance draws a specific line here: a trust can still be treated as irrevocable if it contains a provision allowing amendment, as long as that amendment provision does not amount to a power to revoke.

    ESS Manual 1840.0110(2); Appendix A-22.1, Steps 5-6; 42 C.F.R. § 435.236

  3. Composed only of the individual's income -- no assets, no one else's money

    The trust may hold only the individual's own income (Social Security, pension, or other income sources) plus income the trust accumulates. Adding a resource, or income that belongs to someone else, disqualifies the trust.

    ESS Manual 1840.0110(3); Appendix A-22.1, Step 3; 42 U.S.C. § 1396p(d)(4)(B)(i)

  4. Names the state as remainder beneficiary -- generic language is enough

    The trust must provide that the state receives the balance remaining in the trust upon the individual's death, up to the total medical assistance paid on their behalf. DCF's own guidance says the trust does not need to name "State of Florida" specifically -- generic "state" language is sufficient, since the same instrument may be used across state lines.

    ESS Manual 1840.0110(4); Appendix A-22.1, Step 6(b); Fla. Admin. Code R. 65A-1.701(57)

  5. Funded monthly with enough income to bring the individual under the standard

    Each month, sufficient income must be deposited to reduce the individual's countable income (income outside the trust) to within the Institutional Care Program limit. The trust document doesn't have to state a fixed dollar amount -- but the deposit has to actually happen every month, and it cannot be made retroactively for a past month.

    ESS Manual 1840.0110, ¶¶4-5; Appendix A-22.1, Step 2; 42 C.F.R. §§ 435.236, 435.1005; § 409.904(3), Fla. Stat.

  6. Must allow monthly disbursement of all funds for the individual's benefit

    A trust that restricts monthly disbursement of the funds it holds risks being treated as a transfer without fair compensation -- which can trigger a period of ineligibility separate from the income trust analysis itself. This is a distinct requirement from the income-only rule above.

    ESS Manual 1840.0111

  7. Executed by someone with the authority to do so

    The trust must be established by the individual, their spouse, a person with legal authority to act on the individual's or spouse's behalf (power of attorney, guardian, or court), a person acting at the individual's or spouse's direction, or an attorney licensed to practice in the state where the trust was set up.

    Appendix A-22.1, Step 4; 42 U.S.C. § 1396p(d)(2)(A)

  8. Trustee provides quarterly statements to DCF

    The trustee must provide DCF quarterly statements identifying every deposit to, and disbursement from, the trust for each month of the eligibility period.

    Fla. Admin. Code R. 65A-1.702(13)(d); ESS Manual 1840.0110

The two questions families ask most after this are about opening the bank account in Florida and the funding timeline — see how long setting up a Florida Miller Trust takes.

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