S.D. Admin. R. 67:46:07:13
The institutionalized spouse is allowed a deduction from the institutionalized spouse's income for the maintenance needs of dependents living with the community spouse. The allowable deduction is an amount equal to the standard community spouse's maintenance allowance determined according to § 67:46:07:12, minus the dependents' monthly income, the result divided by one-third.
This deduction is permissible even if the institutionalized spouse does not make the allowance available.
If a greater income allowance is specified under court order or through the fair hearing process, the greater amount shall be used in place of the limits in this section.
For purposes of this rule, the term "dependent" only includes minor or dependent children, dependent parents, or dependent siblings of the institutionalized or community spouse, including half-blood or adopted, who are living with and may be claimed by either spouse for income tax purposes.
S.D. Admin. R. 67:46:07:13
General Authority: SDCL 28-6-1, 28-6-18.
Law Implemented: SDCL 28-6-1, 28-6-18.