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Medical Services –Appendix E, Dependent Filing Requirements and MAGI Revised 01/24 Example 5: Single adult with a child who is claimed as a tax dependent by the non-custodial parent Crissy is 27 years old and has an 11 year old daughter, Hanna. Crissy is filing taxes this year, but Hanna is being claimed as a tax dependent by her father who doesn’t live in the home with Crissy and Hanna. Crissy is applying for medical assistance for herself and Hanna. Crissy’s Household 1. Does Crissy expect to file a tax return? Yes Continue to Question 1a 1a. Does Crissy expect to be claimed as a tax dependent No Crissy’s household: Herself (taxpayer) Because she doesn’t have a spouse living with her and she doesn’t expect to claim anyone else as a tax dependent, she is the only member of her household for Medicaid purposes. Hanna’s Household 1. Does Hanna expect to file a tax return? No Continue to Question 2 2. Does Hanna expect to be claimed as a tax dependent? Yes Continue to Question 2a 2a. Is Hanna expected to be claimed as a tax dependent of someone other than a spouse or a biological, adopted, or step-parent? Is Hanna under age 19 living with both parents but the parents do not expect to file a joint tax return? Is Hanna under age 19 and expects to be claimed by a non-custodial parent? No No Yes See MS E-250 Hanna is claimed by her non-custodial parent. Since she falls into one of the exceptions under 2a, we look to the rules of non-filers to determine Hanna’s household. 3. Hanna’s household includes the person or persons who live in the home with her: Spouse Children (biological, adopted, and step) under age 19 Parents (biological, adopted, and step) No No Yes Hanna (tax dependent of non-custodial parent) Crissy (Hanna’s mother)