Georgia Miller Trust Setup Guide — Qualify a Parent for Medicaid Before the Next Billing Cycle

The bank step

The bank refusal nobody warns you about

You walk into your branch with the signed trust. The teller calls a manager. The manager has never seen one. They ask for an EIN. They tell you to come back with an attorney. You drive home with an empty trust account and a Medicaid clock ticking.

This is the single most common reason Georgia families lose a month of benefits, and it has nothing to do with the trust itself — it is a bank-procedure problem. The kit's bank section gives you the exact language to cite at the counter, the DCH policy reference to read aloud, and a printable resolution letter you can hand to the branch manager so they can escalate inside their own bank instead of sending you away.

Refusals the kit walks you through:

• Branch asks for a tax ID (EIN) for the trust.
• Branch is unsure how to title the account.
• Branch wants to set up direct deposit of Social Security into the trust.
• Branch has never opened a QIT / Miller Trust account.
• Branch instructs the customer to bring an attorney.

Each refusal has a corresponding response in the kit, with the DCH citation behind it.

Avoid these

The 8 most common Georgia denial reasons

Every denial reason below cites DCH policy. The full kit explains how to avoid each and the order in which to verify them before submitting the Medicaid application.

1. QIT not established AND funded before the end of the benefit month. Per Section 2407, an application is denied for excess income for any month in which a QIT was not both established and funded by the end of that month and the applicant's income is at or above the Medicaid Cap. 'Properly funded' means depositing at least the difference between the income cap (minus a dollar) and the applicant's total income. There is no back-dating — the QIT is effective beginning the month it is completed and signed. — GA DFCS Medicaid Policy Manual, Section 2407
2. Patient Liability / Cost Share not paid on time. The applicant's care payment (Patient Liability/Cost Share) must be paid by the end of the month following the month the income is received. If the required payments are not made, the applicant is not following the provisions of the trust and is not eligible for Medicaid; DFCS acts to close the case for the first month timely notice permits. — GA DFCS Medicaid Policy Manual, Section 2407
3. An inappropriate payment is made from the trust. Paying lawyer fees, mortgage payments, costs of doing business, or other non-allowable items from the QIT invalidates it; those amounts are then counted as income to the applicant, making them ineligible. The only allowable disbursements are the Patient Liability/Cost Share to the facility, the Personal Needs Allowance, diversion to a community spouse or dependent children, certain medical expenses, and bank fees. — GA DFCS Medicaid Policy Manual, Section 2407
4. Trust is revocable, not irrevocable. A revocable QIT does not meet the criteria and is treated as a countable resource under the OBRA '93 trust rules. Form 948 is irrevocable by its terms. — GA DFCS Medicaid Policy Manual, Section 2407
5. Resources placed in the trust. The QIT may contain only the applicant's income. Money from an existing account, a non-liquid resource, or a resource converted to cash cannot be placed in the trust. Depositing resources invalidates the QIT. — GA DFCS Medicaid Policy Manual, Section 2407
6. Applicant named as their own trustee. Section 2407 states the applicant/recipient may not act as his or her own trustee. A QIT in which the beneficiary is the trustee does not meet Georgia's requirements. — GA DFCS Medicaid Policy Manual, Section 2407
7. Trust backdated or established in another state. A QIT may not be backdated — it is effective only from the month all required parties sign. A QIT established in another state cannot be used to qualify for Georgia Medicaid; the applicant must establish a Georgia QIT. — GA DFCS Medicaid Policy Manual, Section 2407
8. Missing DCH remainder (payback) clause. The trust must provide that at the applicant's death the remainder goes to the Georgia Department of Community Health up to the total Medicaid paid for the applicant's care. A QIT without the DCH remainder provision does not qualify; Form 948 already contains the required clause. — GA DFCS Medicaid Policy Manual, Section 2407

The author

Why I wrote this

I'm James Whitfield. I built this site after spending weeks helping a family member through a Miller Trust setup. The free state PDF told us what fields to fill in and stopped there. The first attorney we called quoted $2,200. The second wanted $1,500 and a six-week wait. The bank refused to open the account twice. Between the policy manual, the bank counter, and the Medicaid application window, there was a real gap — and that gap is what this kit fills.

I'm not an attorney. I'm a researcher who has now read every DCH policy section that covers Qualified Income Trusts. I publish what I learned, with citations on every claim. I won't advise you on your specific situation; for that, you need a Georgia-licensed attorney.

Questions

Frequently asked questions

Is the Georgia QIT Kit legal advice?

No. This kit is informational only and is not legal advice. We are not attorneys and we do not practice law. The kit teaches you how to use Georgia's publicly-published Qualified Income Trust template (Form 948) and its companion forms. For advice on your specific situation, consult a Georgia-licensed elder-law attorney.

What does the kit include?

A step-by-step operational guide: a plain-English explanation of how a Georgia QIT works, direct links to the official DCH Form 948 template plus the trustee guide (Form 945), worksheet/FAQ (Form 946), and certification (Form 936), instructions for filling the obvious fields, a monthly funding worksheet, the bank-account walkthrough with a branch script, the month-by-month funding process, and a Georgia-specific list of common denial reasons. Delivered as a single PDF.

Do you provide the trust template itself?

No. We never author or host trust instrument text. The kit links you to the DCH-published Form 948 on Georgia's .gov site. You download the template directly from the state. We explain how to use it, fund it, and keep it compliant. Georgia's own policy says it is not necessary to hire a lawyer — the county provides the fill-in-the-blank template.

Who has to set up a QIT in Georgia?

An applicant for nursing-facility, hospice, or Elderly & Disabled Waiver Medicaid whose gross monthly income is at or above Georgia's Medicaid Cap ($2,982/month in 2026) must establish a Qualified Income Trust to become income-eligible. A QIT is established for an individual, not a couple; resources must also be within the limit.

How much of my income goes into the trust?

At minimum, the difference between your total income and the Medicaid Cap (minus a dollar) — that is the Form 946 worksheet calculation. Georgia lets you deposit all of your income or just that excess, but the state strongly recommends depositing all of it each month to reduce errors. The QIT must be funded every month you want coverage.

Does a Georgia QIT need an EIN?

The Form 948 template sets the trust up under the applicant's Social Security number, and a Miller-type QIT is a grantor trust reported under that SSN. Georgia's Trustee Guide notes that a bank may still ask for a tax ID from the IRS, so some Georgia banks request one — either way the account holds only the applicant's income.

When does coverage begin?

The QIT must be established and funded by the end of the month you are seeking eligibility — there is no back-dating. Georgia also does not allow income to be direct-deposited into the QIT from the source, so each month the trustee transfers that month's income into the QIT from the regular account, early in the month, and pays the care cost by the end of the following month.

What if my bank refuses to open the trust account?

Bank refusal is common on a first attempt. The kit includes a branch script, the most common refusal types (tax-ID demand, titling confusion, direct-deposit setup, unfamiliarity) and how to respond to each, and the Georgia facts that resolve them — the account is titled as the Qualified Income Trust, the trustee is the authorized signer, and only the applicant's income goes in.

Do you offer a refund?

Yes — money back if DCH/DFCS rejects the QIT for any reason traceable to following the kit. Email support@millertrustguide.com with the agency's stated denial reason and we issue a full refund within one business day.

Will you talk to me on the phone about my situation?

No. We do not offer phone support and we do not advise on individual situations. For advice on your specific situation, consult a Georgia-licensed elder-law attorney — you can find one through the State Bar of Georgia's Find a Lawyer service or GeorgiaLegalAid.org.

Do you need an EIN to open a Georgia Miller Trust account?

Form 948 establishes the trust under the grantor's (applicant's) Social Security number, and a Miller-type QIT is a grantor trust reported under that SSN — no separate EIN is created by the trust itself. Note a Georgia-specific nuance: the official Trustee Guide (Form 945) states the bank 'may require that a tax identification number be obtained from IRS,' so some Georgia banks ask for a TIN/EIN when opening the account. Either way the account holds only the applicant's income, is titled to identify it as the Qualified Income Trust, and lists the trustee as the authorized signer; do not obtain a debit or credit card on the account.

Who can serve as trustee of a Georgia Miller Trust?

Per Section 2407, the applicant/recipient may NOT serve as his or her own trustee. A spouse, anyone named in the trust who is willing and capable, or a nursing-home representative may serve (a nursing home may be trustee but may not establish the trust). Whoever establishes the QIT for the applicant must show a Power of Attorney, court-appointed guardianship, or conservatorship. The trustee is the authorized signer on the QIT bank account, makes the monthly deposits and the allowable disbursements, keeps records (bank statements, cancelled checks, receipts), and accounts to the county DFCS office on behalf of DCH at the twelve-month review. A distinctive Georgia rule: income may NOT be direct-deposited into the QIT from the income source — each month the current month's income is transferred into the QIT account from the applicant's regular bank account. The template requires no trustee bond and provides for successor trustees.

When does Georgia Medicaid coverage begin after the Qualified Income Trust is set up?

Coverage begins the calendar month the QIT is signed, the trust account is opened, and enough of the applicant's income is deposited to bring remaining countable income below the CMS January 2026 figures special income limit of $2,982/month — all in the same calendar month. There is no back-dating, so every month of delay is another month of full private-pay care ($8,821–$9,429/month in Georgia). Source: DCH DFCS Medicaid Policy Manual, Section 2407 (Qualified Income Trust; effective May 2026, MT 79).

What happens to the money in a Georgia Miller Trust when the beneficiary dies?

The QIT terminates only upon the applicant's death or DCH's express written approval. On death, the trustee stops depositing funds, notifies the county DFCS office and DCH of the reason for termination, and writes a check for the trust balance payable to the 'Georgia Department of Community Health' — up to the total medical assistance Medicaid paid on the applicant's behalf — enclosing a copy of the bank statement and a cover letter identifying the decedent by name, Social Security number, and/or Medicaid number. No other checks are written from the QIT account after death. Per the Trustee Guide (Form 945) the check is mailed to DCH's Third Party Administration / Estate Recovery Program; Section 2407 routes termination paperwork to the DCH Trust Unit — confirm the current address with DCH at termination. Only funds remaining after DCH is reimbursed pass to the residuary beneficiaries named in the trust.

Can you set up a Georgia Miller Trust without a lawyer?

For the core Qualified Income Trust setup, the task is following DCH's publicly-published template and opening a specific kind of bank account — work many families do themselves. Attorneys typically charge $1,000–$2,500 for it. For complex situations (significant assets, prior gifting, second marriages, multi-state property), consult a Georgia-licensed elder-law attorney. Miller Trust Guide is informational only and is not legal advice; we do not draft the trust or advise on individual situations.

Primary sources

State agency sources

Every operational claim in this kit cites a primary DCH document. Verify directly:

• Official template: DCH — DFCS Medicaid Policy Manual, Section 2407 (Qualified Income Trust; effective May 2026, MT 79) . Georgia publishes an approved Qualified Income Trust template — Form 948 (Revised 08/2024), the irrevocable Medically Needy/Qualified Income Trust agreement that names the Georgia Department of Community Health as residuary beneficiary. It is the DCH-approved template, published in the DFCS Medicaid Policy Manual (Section 2407) and handed to applicants by the county DFCS office. Georgia's own policy states it is not necessary to hire a lawyer: the caseworker provides a fill-in-the-blank template. A QIT that is identical to Form 948 is approved with the Form 936 certification; a QIT that deviates from the template must be reviewed and approved by the DCH Trust Unit (via Form 947) before the case is approved.
• Policy manual: DCH policy manual (section DFCS Medicaid Policy Manual, Section 2407 (Qualified Income Trust; effective May 2026, MT 79)).
• Form 945 — QIT: A Guide for Trustees: DCH — Form 945 — QIT: A Guide for Trustees . DCH/DFCS guide for the trustee — opening and titling the QIT bank account, getting income in (note: Georgia does NOT allow direct deposit from the income source — the trustee transfers each month's income in from another account), allowable payments, accounting, and termination. (Some links open the PDF as a direct download.)
• Form 946 — QIT Worksheet & FAQ: DCH — Form 946 — QIT Worksheet & FAQ . The official worksheet for computing the minimum monthly deposit (total income minus the Medicaid Cap, minus a dollar) plus a plain-English FAQ and the list of allowable QIT disbursements.
• Form 936 — Certification of DCH-Approved QIT: DCH — Form 936 — Certification of DCH-Approved QIT . The certification page submitted with a Form 948 QIT that is identical to the approved template; including it lets the case proceed without a separate DCH Trust Unit deviation review.