If an individual is found ineligible through the application of this Part, but his/her household income is below 100% FPL when determined in accordance with 26 CFR 1.36B-1(e), eligibility may be determined in accordance with the latter.
Medicaid financial eligibility for an individual may be determined in accordance with 26CFR1.36 B- 1(e) if the individual's household income determined in accordance with this Part results in financial ineligibility for Medicaid but is below 100% FPL when determined in accordance with 26 CFR 1.36B-1(e). Under this circumstance, the individual will be asked by OFI to provide documentation to explain the difference between the two determinations. If the documentation provided adequately substantiates the reason for the difference, Medicaid financial eligibility for the individual will be determined in accordance with 26 CFR 1.36B-1(e),
10- 144 C.M.R. ch. 332, § 4.5-7