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Medical Services –Appendix E, Dependent Filing Requirements and MAGI Revised 01/24 Example 4: Single adult claimed as tax dependent Willis is 27 years old, attending college and living with his parents, Gary and Rose. Willis is not filing a tax return because he hasn’t worked in the last 5 years. The parents file joint tax returns and claim Willis as a tax dependent. The household consists of Gary, Rose and Willis. Willis is applying for medical assistance. Willis’ Household 1. Does Willis expect to file a tax return? No Continue to Question 2. 2. Does Willis expect to be claimed as a tax dependent? Yes Continue to Question 2a. 2a. Does Willis expect to be claimed as a tax dependent of someone other than a spouse or a biological, adopted or step-parent? Is Willis under age 19 living with both parents but the parents do not expect to file a joint tax return? Is Willis under age 19 and expecting to be claimed by a non-custodial parent? No No No Willis’ household: Willis (tax dependent) Rose (taxpayer) Gary (taxpayer and Rose’s spouse) Rose works full time as a registered nurse and Gary works full time as a licensed practical nurse. Rose earns $35.00 per hour and Gary earns $20.00 per hour. Both are paid once a month. Their monthly earned income is $8,800.00. • $35.00 x 160 (40 hours per week) = $5,600.00. • $20.00 x 160 (40 hours per week) = $3,200.00.  Willis earns no income.  Willis parent’s income will be counted because he lives with them and they carry him as a tax dependent.  Willis household size is 3.  Compare the $8,800.00 monthly income to the $2,245.95 (with 5% disregard) Adult Expansion Program standard for 3 people.  Willis is not eligible for the Adult Expansion Program; therefore, the agency will electronically transfer his account to the Exchange for possible eligibility for premium tax credits and cost sharing reductions.