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All County Welfare Directors Letter No.: 20-10 Page 14 April 30, 2020

5) Is Spouse 1 and his spouse living apart and filing separately? No (Include Spouse 2 in the household composition) 6) Is Spouse 1 pregnant? No. 7) Is anyone included in the household composition pregnant? No. 8) No additional changes, 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 the Spouse 2 and all those claimed as a tax dependent (Child 1 and Grandparent). 4) Is Spouse 2 married? Yes 5) Is Spouse 2 and their spouse living apart and filing separately? No (Include Spouse 1 in the household composition). 6) Is Spouse 2 pregnant? No. 7) Is anyone included in the household composition pregnant? No. 8) No additional changes, 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 Child 1 meet one of the exceptions? No. 4) Child 1 qualifies for Tax Dependent Rules: household consists of the dependent, the person claiming the dependent, and all others the tax payer claims as a dependent (Spouse 1, Spouse 2, Child 1 and Grandparent) 5) Is Child 1 married? No. 6) Is Child 1 pregnant? No. 7) Is anyone included in the household pregnant? No. 8) No additional change, end household composition determination here.

Grandparent’s Household Composition:

1) Does Grandparent expect to file a federal tax return? No. 2) Does Grandparent expect be claimed as a tax dependent by another tax filer? Yes. 3) Does Grandparent meet one of the exceptions? Yes (meets exception 1 because Grandparent is not the child or spouse of Spouse 1 or Spouse 2)