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Miller Trust Guide
FL · Guide

What Can a Qualified Income Trust Pay For in Florida?

Florida's Department of Children and Families publishes no list of payments a Qualified Income Trust may make. Its policy describes how the trust is treated: all income, in and out of the trust, sets the patient responsibility, which the individual must pay, and deposits are protected from transfer penalties to the extent they are paid out for the individual's medical care. Every item below is cited to DCF's own published rules; where DCF says nothing about an item, this page says so instead of filling the gap. This guide is informational only and is not legal or financial advice.

Income goes into a Florida Qualified Income Trust each month, and DCF's policy names the purposes it may be paid out for. Here is what that policy says, item by item.

What DCF's rules allow

  • Patient responsibility

    DCF's information sheet says income in and out of the QIT is used to calculate the patient responsibility, and the individual is responsible for paying that amount.

    Source: DCF Qualified Income Trust information sheet

  • Medical care for the individual

    Funds deposited into a QIT are not subject to transfer penalties provided they are paid out of the trust for the individual's medical care.

    Source: DCF ESS Program Policy Manual 1840.0110

  • Payments to others versus to the individual

    DCF does not count disbursements from the trust account to third parties as income to the individual, but counts payments made directly to the individual as their income.

    Source: DCF ESS Program Policy Manual 1840.0110

Trustee and bank fees

DCF's QIT policy and information sheet say nothing about trustee or bank fees.

What the trust can't be used for

The trust may consist only of the individual's income: DCF says not to include or add assets, and a trust holding someone else's assets or income is not a qualified income trust. Transfers of income into the trust are not treated as transfers without fair compensation unless the trust document does not allow monthly disbursement of all funds for the individual's benefit (ESS 1840.0111).

Timing, and money left over

Income is deposited in the month it is received; DCF's information sheet says deposits can't be made for a past or future month. Income the trust account earns and keeps isn't counted as the individual's income (ESS 1840.0110).

Related: who can be the trustee in Florida, what happens to the money at death, and the Miller Trust trustee guide for how the monthly cycle works in every state.

Trust not open yet? The account comes first

None of these payments can start until the trust account exists, and most branches have never opened one. Free one-pager: the questions to ask before you drive to a branch, emailed now. Then 4 more short emails over the next 10 days — then we stop.

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Common questions

What can a Florida Qualified Income Trust pay for?
Florida's Department of Children and Families publishes no list of payments a Qualified Income Trust may make. Its policy describes how the trust is treated: all income, in and out of the trust, sets the patient responsibility, which the individual must pay, and deposits are protected from transfer penalties to the extent they are paid out for the individual's medical care. The items DCF's rules name: Patient responsibility; Medical care for the individual; Payments to others versus to the individual.
Can the trustee be paid from a Florida Qualified Income Trust?
DCF's QIT policy and information sheet say nothing about trustee or bank fees.
What are the timing rules for money in a Florida Qualified Income Trust?
Income is deposited in the month it is received; DCF's information sheet says deposits can't be made for a past or future month. Income the trust account earns and keeps isn't counted as the individual's income (ESS 1840.0110).