We estimate the financial burden of medical spending among the non-elderly using an alternative data source than previous studies. We investigate whether higher burden levels are largely due to higher medical spending, lower income, or some combination. Furthermore, we study individual characteristics correlated with burdens exceeding a given threshold. Although medical spending is higher for individuals facing higher burden levels, the effect of low income on high burden status dominates. Multivariate analysis shows that individuals covered by non-group insurance and the unhealthy have significantly higher risk of facing higher burden levels, while those with public insurance have much lower risk.