What does Lawsmith draft for a qualified income trust (miller trust)?

The income trust a state with an income cap requires before long-term care Medicaid can be approved. You start from the matter's documents, describe it in your own words, or answer plain intake questions, and the draft comes back as an editable Word document for your review.

Which states is the qualified income trust (miller trust) offered in?

Delaware, Florida, New Jersey, Ohio and Texas, where the law provides for it.

Where do the citations come from?

From the statutes, court rules, regulations and forms Lawsmith has saved from each state's government publishers, with the date each text was read and a label saying whether it is the official text. Before writing, the drafter must quote the saved text behind each citation; a citation with no checked quotation reaches you marked for verification.

Is it reviewed by an attorney?

No. Every draft is a first draft for a licensed attorney's review before it is signed, filed or sent. Each citation in it quotes the text Lawsmith has on file or is marked for verification.

Five documents free, no card. After that, Professional is $499 a month for one attorney.

Qualified Income Trust (Miller Trust) for attorneys in 5 states, drafted from published statutes

What you get

An editable Word document, drafted from your answers and the state's published law.
A proof of sources: every citation in the draft with the words it quotes, the source and whether it is the official text, the date the text was saved and its fingerprint.
Notes for counsel listing each point marked [VERIFY], each blank and each choice left for the client.

What the intake asks

Plain questions, in the order an attorney would take the facts. Anything left blank stays a marked blank in the draft; nothing is invented to fill it.

The beneficiary

Client's full legal name
Age, health and care

The income

Monthly income
Income to be deposited each month
Who signs as trustor
Trustee and successor
Trust bank account

Terms

Monthly payments from the trust
Other instructions or open decisions

Where it is offered

Only where the law provides for it:

Delaware Florida New Jersey Ohio Texas

Sources on file

The drafter works from the texts Lawsmith has saved for this document in the state you choose, plus federal law where it applies. Each is read from its government publisher and dated, and labelled official only where the state designates that text official.

State	Sources for this document
Delaware	18
Florida	15
New Jersey	23
Ohio	17
Texas	18

Among them, for New Jersey:

N.J.A.C. 10:71 Medicaid Only (full chapter as published by the Department of Human Services).
N.J.A.C. 10:71-4.11 Trusts (DMAHS publication of the Medicaid Only trust rule).
42 U.S.C. § 1396p. Liens, adjustments and recoveries, and transfers of assets (U.S. Code text with notes)
42 U.S.C. § 1396r-5. Treatment of income and resources for certain institutionalized spouses
42 C.F.R. § 435.725. Post-eligibility treatment of income of institutionalized individuals in SSI States

The law on file, state by state

What the drafter reads for this document in each state, from the publisher's own pages. A listed text is on file; whether it governs your matter is your call. The collection does not establish complete legal coverage.

Delaware

Delaware Court of Chancery Form CM 50: Petition to Establish an Irrevocable Income Trust (Miller Trust) official form
Official Court of Chancery petition packet (Form CM 50) for the guardian of a person with a disability to obtain authority to execute an irrevocable income (Miller) trust, serve as trustee and open a trust bank account…
12 Del. C. § 49A-201. Grant of general authority; authority that requires specific grant statute
Delaware's hot powers. An AGENT NEEDS AN EXPRESS GRANT in the power of attorney to: create, amend, revoke or terminate an inter vivos trust; make a gift;
31 Del. C. § 503. Eligibility for assistance; amount; method of payment statute
Delaware text providing that medical assistance may be granted to medically and financially eligible persons under Titles IV-A, IV-E, XVI and XIX of the Social Security Act, federally approved waivers and the rules of…
16 Del. Admin. Code 20000: Medicaid Long Term Care (Delaware Social Services Manual) regulation
Delaware Administrative Code chapter for long-term care Medicaid (DSSM 20000), including categorical eligibility for nursing facility residents with income up to 250% of the SSI standard (20100.2.2), countable…
Delaware DMMA: Medicaid Income Limits guidance
Official Division of Medicaid and Medical Assistance income limits page; its SSI income standard table shows the 2026 individual SSI standard of $994 and the 250% figure of $2,485 (couple $1,491 and $3,727.50), the…
Delaware DMMA: Long Term Care Medicaid Programs guidance
Official Division of Medicaid and Medical Assistance page on the Nursing Facility Program: an applicant whose gross monthly income exceeds the program income limit of 250% of the SSI standard must establish a Miller…
12 Del. C. § 3545. Limitations on oral trusts; execution requirements for written trusts statute
Delaware execution text: the creation, modification or revocation of a trust under which a person other than the trustor takes or loses an interest contingent on surviving the trustor is void unless in a writing…
12 Del. C. § 3901. Appointment of guardians for persons with disabilities statute
Delaware guardianship statute: the Court of Chancery may appoint a guardian of the person or property, or both, of a person with a disability, meaning one who by reason of mental or physical incapacity is unable…

Florida

Florida DCF ESS Program Policy Manual Appendix A-22.5. Income Trust Review Form official form
Florida DCF ESS Program Policy Manual Appendix A-22. Qualified Medicaid Trust Guidelines and Forms guidance
Explains that the qualified Medicaid income trust under 42 U.S.C. 1396p(d)(4)(B) lets individuals with income over the Institutional Care Program limits qualify for institutional care or HCBS, and that the qualified…
Florida DCF ESS Program Policy Manual Chapter 1800, Income (MFAM, MSSI) including qualified income trusts guidance
DCF's income chapter (about 122,000 characters, held as a reference). Its qualified income trust passage requires the individual or legal representative to deposit enough income into the trust account in the month…
Fla. Stat. § 409.904. Optional payments for eligible persons statute
Subsection (3) covers a person needing a licensed nursing facility, ICF for the developmentally disabled, or state mental hospital whose income does not exceed 300 percent of the SSI income standard and who meets the…
Florida DCF ESS Program Policy Manual Appendix A-22.1. Guidelines for Reviewing Income Trusts guidance
DCF's review steps for a Florida qualified income trust: executed (signed and dated) on or after Oct. 1, 1993 without will formalities;

New Jersey

New Jersey DMAHS: Qualified Income Trust Template (model trust). official form
Official Division of Medical Assistance and Health Services model form with instructions: a QIT under 42 U.S.C.
New Jersey DMAHS: What Medicaid Applicants Need to Tell a Bank When Establishing a Qualified Income Trust. guidance
Official Division of Medical Assistance and Health Services guidance: the QIT account must accept monthly income deposits and pay approved monthly expenses so that almost all funds are depleted each month under the…
New Jersey DMAHS Medicaid Communication No. 14-15: Qualified Income Trusts (QIT) (December 19, 2014). guidance
Official Division of Medical Assistance and Health Services communication to county welfare agencies: New Jersey adopted qualified income trusts under 42 U.S.C.
New Jersey DMAHS Medicaid Communication No. 25-07: post-eligibility utility allowance effective October 1, 2025 guidance
The October 8, 2025 communication directs an increase in the standard utility allowance from $878 to $977 effective October 1, 2025 for community-spouse deductions when there are direct utility charges.
New Jersey DMAHS Medicaid Communication No. 26-04: daily transfer-penalty divisor effective April 1, 2026 guidance
The April 6, 2026 communication directs use of a $420.67 daily divisor for cases received on or after April 1, 2026 and recalculation of pending cases using the former $402.74 divisor;
New Jersey DMAHS Medicaid Communication No. 26-05: community spousal maintenance updates effective July 1, 2026 guidance
The June 11, 2026 communication gives a $2,705 base spousal allowance and $811.50 shelter threshold from July 1, 2026, with stated income deductions, shelter expenses, family-deduction conditions and resource bounds.
New Jersey DMAHS: Qualified Income Trust (QIT) Frequently Asked Questions (updated March 2018). guidance
Official Division of Medical Assistance and Health Services FAQ: individuals with income above the Medicaid Only institutional income limit must establish a QIT to obtain eligibility for long-term services and supports…
N.J.A.C. 10:71-4.11 Trusts (DMAHS publication of the Medicaid Only trust rule). regulation
Text of the rule as published by DMAHS: applies to trusts funded with the individual's assets by the individual, spouse or someone acting for them, regardless of purpose or trustee discretion, with a 60-month look-back;
New Jersey DMAHS Medicaid Communication No. 25-01: 2025 Income and Resource Standards for Medicaid Only (N.J.A.C. 10:71-4.8 and the subchapter 5 standards) guidance
Official Division of Medical Assistance and Health Services communication publishing the 2025 revisions to N.J.A.C.
New Jersey DMAHS Medicaid Communication No. 26-01: 2026 Medicaid Only income and resource standards guidance
Agency communication directing January 1, 2026 standards: community-spouse resource bounds of $32,532 and $162,660, with the stated one-half rule and exceptions;

Ohio

Ohio Rev. Code § 5163.33. Deducting personal needs allowance from recipient's income statute
Requires the county to deduct a monthly personal needs allowance under 42 U.S.C. 1396a(q) before applying a nursing facility or ICF/IID recipient's income to the cost of care, at not less than $50 for an individual and…
Ohio Adm. Code 5160:1-6-03.1. Medicaid: determining financial eligibility for medical assistance using the special income level regulation
Sets the special income level at 300 percent of the current SSI benefit rate for an individual, available only to an individual in a continuous period of institutionalization (including HCBS waiver or PACE), with…
Ohio Adm. Code 5160:1-6-03. Medicaid: special income rules that may apply when an individual is requesting medicaid payment for long-term care services regulation
An individual seeking Medicaid payment for long-term care who is ineligible for base eligibility due to excess income has income eligibility determined against the special income level under rule 5160:1-6-03.1, and when…
Ohio Adm. Code 5160:1-6-03.2. Medicaid: use of qualified income trusts (QIT) regulation
Ohio's QIT rule: the trust must be valid, irrevocable, hold only the individual's identified income (no assignment of the right to income and no other property except interest), and terminate at death with remaining…
Ohio Adm. Code 5160:1-6-07. Medicaid: post-eligibility treatment of income for individuals in medical institutions regulation
Calculates patient liability for an institutionalized individual from gross monthly income (including income attributed under the spousal rule), less listed exclusions, a $75 personal needs allowance (plus up to $65 of…
Ohio Rev. Code § 5806.02. Revocation or amendment of trust. statute
Ohio text on revocation and amendment: unless the terms expressly provide the trust is irrevocable the settlor may revoke or amend it (for instruments executed on or after January 1, 2007);
Ohio Adm. Code 5160:1-3-05.2. Medicaid: trusts regulation
Ohio's Medicaid trust rule (enforceable to the same extent as R.C. 5163.21) treats a trust terminable only by a court, or on an event the grantor, beneficiary or trustee controls, as revocable, and sorts trusts into…

Texas

Texas HHSC Sample Qualified Income Trust (MEPD Appendix XXXVI model form) official form
HHSC's model QIT, published with Appendix XXXVI as one acceptable form: it names the income sources, bars any property other than the beneficiary's income, requires the entire amount of each listed source to be…
Texas MEPD Handbook F-6800. Qualified Income Trust guidance
Defines the Texas QIT: irrevocable, funded only with the person's income, naming the state residuary beneficiary up to Medicaid paid, with each covered income source deposited in full in the month received (nominal $10…
Tex. Prop. Code § 113.083. Appointment of successor trustee statute
On the death, resignation, incapacity or removal of a sole or surviving trustee, a successor is selected by the method the trust prescribes, and if none is selected under the trust's terms a court may, and on petition…
Texas MEPD Handbook A-3200. Special Income Limit guidance
HHSC's Medicaid for the Elderly and People with Disabilities Handbook applies the special income limit to people who will reside in a Medicaid-approved long-term care facility or who apply for certain Home and…
Tex. Prop. Code § 112.035. Spendthrift trusts. statute
Texas text on spendthrift trusts: a settlor may restrain voluntary and involuntary transfer of a beneficiary's interest, a declaration that the interest is subject to a spendthrift trust is sufficient, and a restraint…
Tex. Prop. Code § 112.051. Revocation, modification, or amendment by settlor. statute
Texas text stating that a settlor may revoke the trust unless it is irrevocable by the express terms of the creating or a modifying instrument, may modify or amend a revocable trust but may not enlarge the trustee's…
Texas MEPD Handbook Appendix XXXI. Budget Reference Chart guidance
HHSC's current figures for MEPD budgeting (Revision 26-2, effective June 1, 2026), including the $2,000 individual and $3,000 couple resource limits, a $75 personal needs allowance for a nursing facility recipient, a…
Texas MEPD Handbook Appendix XXXVI. QITs and MEPD Information guidance
HHSC's public guidance for applicants and attorneys: the special income limit is 300 percent of the SSI rate ($2,982 individual and $5,964 couple from Jan.

How the draft is checked

Before it writes, the drafter must quote the saved text behind each citation. Lawsmith compares every quotation with the text on file, character for character; a citation with no checked quotation reaches you marked [VERIFY]. The draft still needs your review before it is signed, filed or sent. How citations are checked

Questions attorneys ask

What does Lawsmith draft for a qualified income trust (miller trust)?: The income trust a state with an income cap requires before long-term care Medicaid can be approved. You start from the matter's documents, describe it in your own words, or answer plain intake questions, and the draft comes back as an editable Word document for your review.
Which states is the qualified income trust (miller trust) offered in?: Delaware, Florida, New Jersey, Ohio and Texas, where the law provides for it.
Where do the citations come from?: From the statutes, court rules, regulations and forms Lawsmith has saved from each state's government publishers, with the date each text was read and a label saying whether it is the official text. Before writing, the drafter must quote the saved text behind each citation; a citation with no checked quotation reaches you marked for verification.
Is it reviewed by an attorney?: No. Every draft is a first draft for a licensed attorney's review before it is signed, filed or sent. Each citation in it quotes the text Lawsmith has on file or is marked for verification.
What does it cost?: Five documents free, no card. After that, Professional is $499 a month for one attorney.