Citation Nr: 21064844 Decision Date: 10/21/21 Archive Date: 10/21/21 DOCKET NO. 19-20 105 DATE: October 21, 2021 ORDER Whether the change in the Veteran's means test eligibility category from copay exempt to copy required in the VA healthcare system for income year 2017 was proper is denied. FINDING OF FACT The Veteran's attributable household income for the year 2017 exceeded the VA National Means Test threshold of $39,259 for a veteran with one dependent. CONCLUSION OF LAW The criteria for treatment without a copay in the VA healthcare system for income year 2017 have not been met. 38 U.S.C. §§ 1710, 1722; 38 C.F.R. §§ 3.271, 3.272, 17.36, 17.47. REASONS AND BASES FOR FINDING AND CONCLUSION The Veteran had active duty in the Air Force from May 1978 to May 1982. The Board of Veterans' Appeals (Board) remanded the matter in January 2020 for development and readjudication. The Board notes that one of its directives instructed the Agency of Original Jurisdiction (AOJ) to obtain a copy of the Veteran's paycheck stub submitted with the June 2019 substantive appeal or indicate that the paycheck stub was unavailable in a Memorandum of Unavailability. Upon further review, the Board recognizes that the Veteran did not submit a paycheck stub with his June 2019 substantive appeal, rather, he instructed the Board to generally review his paycheck stub as an example of his income. Therefore, the Board finds that there has been substantial compliance with the January 2020 remand directives. See Stegall v. West, 11 Vet. App. 268, 271 (1998). Income Verification Match (IVM) is a secure procedure by which VA may obtain income information from the Social Security Administration and the Internal Revenue Service (IRS), in order to verify income amounts that are reported to VA. The adjudication of this matter involves information provided by SSA and the IRS for 2017. However, to avoid disclosure of sensitive information, the Board's decision does not directly cite dollar amounts included in any IVM report that has not been verified by the Veteran. Therefore, the text of this decision is not subject to the additional protections required under the IVM procedures. Whether the change in the Veteran's means test eligibility category from copay exempt to copy required in the VA healthcare system for income year 2017 was proper is denied. VA shall furnish hospital care and medical services to any veteran who is unable to defray the expenses of necessary care. 38 U.S.C. §§ 1710(a)(2)(G). For the purposes of 38 U.S.C. § 1710(a)(2)(G), a veteran shall be considered to be unable to defray the expenses of necessary care if his attributable income is not greater than a specified income threshold, which is updated annually. 38 U.S.C. § 1722(a)-(c). If a veteran does not qualify under 38 U.S.C. § 1710(a)(2)(G), he will be responsible for a copayment for VA healthcare services that relate to nonservice-connected disabilities. The Means Test income threshold is updated annually and published in the Federal Register. See 38 C.F.R. § 3.29. For the year 2017, the National Means Test threshold was $39,259 for a veteran with one dependent. For 2017, the Veteran had one dependent, his spouse. Determinations with respect to attributable income shall be made in the same manner, including the same sources of income and exclusions from income, as determinations with respect to income that are made for assessing eligibility for pension under 38 C.F.R. §§ 3.271 and 3.272. Payments from any source shall be counted as income during the 12-month annualization period in which received unless specifically excluded under 38 C.F.R. § 3.272. See 38 C.F.R. § 3.271. The term "attributable income" means income for the calendar year preceding application for care, determined in the same manner in which an income determination is made for pension purposes under 38 U.S.C. § 1521. See 38 U.S.C. § 1722(f)(1), (3); 38 C.F.R. § 17.47(d)(4). The Veteran is enrolled in the VA healthcare system. The IVM report shows that the income of the Veteran and his spouse for 2017 was more than $315,000 greater than the National Means Test for a veteran with one dependent. The Veteran submitted a 2017 tax return for him and his spouse, which shows a total income of $288,451. The Veteran wrote in statements submitted with his February 2019 Notice of Disagreement (NOD) and June 2019 substantive appeal that he had listed his income on his 2017 tax return as $72,030 because that was his only "real" income for the year. The Veteran acknowledged that the business that he worked for, which he holds a partnership stake in, also paid for any business taxes that he incurred. He explained that the prior owner of the business had passed away and the Veteran unexpectedly inherited 20 percent of the business. Gross income from a business, farm, or profession, reduced by operating expenses, is included in the computation of income for VA purposes. See 38 C.F.R. § 3.271(c)(1). A loss sustained in operating a business, profession, farm, or investments may not be deducted from income from any other source for VA purposes. See 38 C.F.R. § 3.271(c)(3). The Board is bound to follow the statutes and regulations regarding how VA calculates income. Even if VA did not include gross income from a business, farm, or profession, reduced by operating expenses, when computing income for VA purposes, the Veteran listed on his submitted tax return that his salary was $72,030. This salary amount is still above the National Means Test by $32,771 for income year 2017. Because the evidence preponderates against the claim, the benefit of the doubt doctrine is inapplicable, and the claim must be denied. 38 U.S.C. § 5107(b); 38 C.F.R. § 3.102; Gilbert v. Derwinski, 1 Vet. App. 49, 55-57 (1990). TRACIE N. WESNER Acting Veterans Law Judge Board of Veterans' Appeals Attorney for the Board J. Lee The Board's decision in this case is binding only with respect to the instant matter decided. This decision is not precedential and does not establish VA policies or interpretations of general applicability. 38 C.F.R. § 20.1303.