A Miller Trust, also known as a Qualified Income Trust, is a legal mechanism used in Ohio to help individuals qualify for Medicaid long-term care benefits if their income exceeds the eligibility limit.
The current Medicaid income limit in Ohio is $2,742 per month.
Also worth reading: How do AI tax loss harvesting strategies work in 2026 and what are the best tools available? · What are the state EITC income limits and eligibility charts for 2026? · How is AI impacting gig economy workers in 2026 and what are the financial implications?
If an individual's income is above this, they can deposit the excess into a Miller Trust to become eligible for Medicaid coverage.
The Miller Trust is an irrevocable trust that must be established by an elder law or estate planning attorney to comply with Ohio's Medicaid regulations.
All income deposited into the Miller Trust is no longer counted towards the individual's Medicaid eligibility, allowing them to meet the income requirements.
The purpose of a Miller Trust is to enable Medicaid applicants with income over the eligibility limit to still qualify for Medicaid, particularly for nursing home care or Medicaid waiver programs.
Ohio is one of several states that allows the use of Miller Trusts/Qualified Income Trusts for Medicaid eligibility, as authorized under federal law.
The trustee of the Miller Trust is responsible for managing the trust account and ensuring the deposited income is used only for the beneficiary's care, as per Medicaid regulations.
If the individual dies, any remaining trust assets must first be used to reimburse the state of Ohio for Medicaid payments made on their behalf.
Establishing a Miller Trust can be a complex process, requiring careful coordination with an experienced elder law attorney to ensure it is set up correctly.
In addition to the Miller Trust, Medicaid applicants in Ohio may also need to pursue other asset protection strategies to meet the resource limit for long-term care coverage.
The use of Miller Trusts has become more common in Ohio as the cost of long-term care continues to rise and more individuals need to access Medicaid benefits.
Proper management and administration of a Miller Trust is critical to maintaining Medicaid eligibility, as any misuse of the trust funds can jeopardize the individual's coverage.