The single most distinctive feature of Arizona planning is the Income-Only Trust, better known as an income-cap or Miller trust. AHCCCS's policy allows this trust to bring an applicant under the 300%-of-FBR gross-income test — $2,982 a month for an individual under the February 2026 chart — but the trust can only ever receive the applicant's income, never resources.
The technical requirements go further than simply opening an account. The IOT has to be funded with all or part of the person's current monthly income, must start with a zero balance, and generally has to keep the income assigned both inside and outside the trust at or below the applicable geographic private-pay rate — though the policy allows a case-by-case hardship exception. Because of these specifics, trust drafting and funding decisions deserve review before any income actually gets routed through one.