Miller Trust Calculator

The purpose of the Miller Trust Calculator is to allow you to see whether the patient is likely to qualify for ALTCS (Arizona's Medicaid Program for Long Term Care) from an income point of view - without a Miller Trust.  The maximum monthly income for a patient without a Miller Trust is $2313 in 2019. 


In case you only know your net Social Security Amount and do not know your Medicare Part B Premium Amount

ALTCS considers gross income.  Since most people know their net social security payment, we have added a field that permits you to insert the Medicare Part B premium that is deducted from your social security. So if you are providing a gross social security number, set the Medicare Part B Premium to $0.

Since 2007, a beneficiarys Part B monthly premium is based on his or her income. These income-related monthly adjustment amounts (IRMAA) affect roughly 5 percent of people with Medicare Part B. The total premiums for high income beneficiaries for 2019 are shown in the following table:

Beneficiaries who file
individual tax returns with income:

Beneficiaries who file
joint tax returns with income:

Income-related monthly adjustment amount

Total monthly premium amount

Less than or equal to $85,000

Less than or equal to $170,000

$0.00

$135.50

Greater than $85,000 and less than or equal to $107,000

Greater than $170,000 and less than or equal to $214,000

$54.10

$189.60

Greater than $107,000 and less than or equal to $133,500

Greater than $214,000 and less than or equal to $267,000

$135.40

$270.90

Greater than $133,500 and less than or equal to $160,000

Greater than $267,000 and less than or equal to $320,000

$216.70

$352.20

Greater than $160,000 and less than $500,000

Greater than $320,000 and less than $750,000

$297.90

$433.40

Greater than or equal to $500,000

Greater than or equal to $750,000

$325.00

$460.50

Premiums for high-income beneficiaries who are married and lived with their spouse at any time during the taxable year, but file a separate return, are as follows:

Beneficiaries who are married and lived with their spouses at any time during the year, but who file separate tax returns from their spouses:

Income-related monthly adjustment amount

Total monthly premium amount

Less than or equal to $85,000

$0.00

$135.50

Greater than $85,000 and less than $415,000

$297.90

$433.40

Greater than or equal to $415,000

$325.00

$460.50


Good to know as you fill out the Miller Trust Calculator

  1. ALTCS needs to know the amount of a pension before deductions are made for taxes or health insurance. 

  2. ALTCS first considers income that arrives only in the name of the patient.  That is called the "Name on the Check" test.  If the patient is not married and if the patient fails the Name on the Check test, the patient will need an Income Only Trust (Miller Trust).  If the patient is married to a spouse who is living in the community (i.e. not in a care setting), ALTCS will average the income of the spouses to see if the average is less than $2313 per month, and if it is, the patient passes the second test for income qualification, the Community Spouse test.

Patient Monthly Social Security from the bank statement:

Patient Medicare Part B Premium (Usually $135.50):

Patient Pension 1:

Patient Pension 2:

Patient Pension 3:

Spouse Monthly Social Security from the bank statement:

Spouse Medicare Part B Premium (Usually $135.50):

Spouse Pension 1:

Spouse Pension 2:

Spouse Pension 3:

Total Patient Income is:

Total Income of Spouse is:

Will Patient Pass the Name on the Check Test?

Will patient pass the Community Spouse Income Test?

If a single patient failed the name on the check test or if a married patient failed both the name on the check test and the community spouse test, Order a Miller Trust online at a substantial discount.

Go to Miller Trust Explanation Page.