Miller Trusts

Medical Assistance Income Trusts (MAIT)

Miller Trusts, also known as Medical Assistance Income Trusts, are a tool used to qualify someone for Medicaid when their income exceeds the limit of $2,982(as of 2026). Income placed into the Miller Trust is no longer counted as income when determining eligibility for programs like Facility Medicaid or Elderly Waiver.

It’s oftentimes best to open a new bank account to serve as the trust account. Using as existing account can work, but money left in this account from before the account became a Miller Trust account will count against your resource limit.

Bear in mind once the trust is established, it can only be used to pay medical expenses such as health insurance premiums, nursing home bills, assisted living, etc.

It is also important to have your Trustee grab a piece of paper and write:

“I took control of the Miller Trust as of ______”(insert date—typically the same as the date on the document). Then the Trustee should sign their name. Include this with your Miller Trust document when you send it to your caseworker.

Timing

Timing is critical with Miller Trusts. The account must be open, and the form must be signed and dated before your income deposits for the month that you’re seeking Medicaid. You must also deposit enough income into your new account before the end of the month to bring your total income under the $2,982 limit.

Example: If your Social Security of $3000 deposits on the 3rd of every month, you must open the bank account you intend to use as your Miller Trust account on or before the 3rd, and you must sign and date your Miller Trust document on or before the 3rd. Then, at some point during that same month you must move your income into your new Miller Trust account before paying medical bills from it.

Example 2: Let’s say you have Social Security $2000 and a pension of $1000 per month. Social Security deposits the 3rd, and the pension deposits the 15th. Since Social Security is only $2000, and the limit is $2,982, your deadline for setting up the Miller Trust is the 15th. As long as you have your Miller Trust account open, funded, your paperwork signed on or before the 15th, and you remember to move your Social Security or pension into the new account before the end of the month, you should be eligible.

If you read through this little guide and suddenly realized you don’t want to deal with all this without help, feel free to reach out on our Contact page or give us a call.