Page 12
All County Welfare Directors Letter No.: 20-10 Page 12 April 30, 2020
Scenario 2: Married Pregnant Couple with Child (Age 11) and Dependent (Age 66) Spouse 1 (who is pregnant) and Spouse 2 are living together and plan to file joint tax return and claim as tax dependents one mutual child (Child 1) who is under the age of 18 and Spouse 1’s parent over 65 years of age (Grandparent). This scenario reviews Tax Filer Rules, Tax Dependent Rules, and an individual who does not meet MAGI Medi-Cal eligibility criteria. Spouse 1’s Household Composition: 1) Does Spouse 1 expect to file a federal tax return? Yes. 2) Does Spouse 1 expect to be claimed as a tax dependent by another tax filer? No. 3) Spouse 1 qualifies for Tax Filer Rules: household consists of Spouse 1 and all those claimed as a tax dependent. (Child 1 and Grandparent). 4) Is the individual married? Yes. 5) Are Spouse 1 and Spouse 2 living apart and filing separately? No (Include Spouse 2 in the household composition). 6) Is the individual Pregnant? Yes. 7) Are any people who are included in the individual’s household composition pregnant? No. 8) No additional change, end household composition determination here.
Spouse 2’s Household Composition: 1) Does Spouse 2 expect to file a federal tax return? Yes. 2) Does Spouse 2 expect to be claimed as a tax dependent by another tax filer? No. 3) Spouse 2 qualifies for Tax Filer Rules: household consists of Spouse 2 and all those claimed as a tax dependent (Child 1 and Aged Dependent). 4) Is the individual married? Yes. 5) Is Spouse 2 and Spouse 1 living apart and filing separately? No (Include Spouse 1 in the household composition). 6) Is the individual Pregnant? No. 7) Are any people who are included in the individual’s household composition pregnant? Yes. 8) No additional change, end household composition determination here.
Child 1’s Household Composition: 1) Does Child 1 expect to file a federal tax return? No. 2) Does Child 1 expect be claimed as a tax dependent by another tax filer? Yes. 3) Does the Child 1 meet one of the exceptions? No.