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All County Welfare Directors Letter No.: 20-10 Page 17 April 30, 2020

Child 3’s (age 23) Household Composition: 1) Does Child 3 expect to file a federal tax return? No. 2) Does Child 3 expect be claimed as a tax dependent by another tax filer? Yes. 3) Does Child 3 meet one of the exceptions? No. 4) Child 3 qualifies for Tax Dependent Rules: household consists of the dependent, the person claiming the dependent, and all others the tax filer claims as a dependent (Spouse 1, Spouse 2, Child 1, Child 2, and Child 3) 5) Is Child 3 married? No. 6) Is Child 3 pregnant? No. 7) Is anyone included in the household pregnant? No. 8) No additional change, end household composition determination here.

Medi-Cal Household Spouse 1 Spouse 2 Child Child 2 Child 3 Family Size Spouse 1 Included Included Included Included Included 5 Spouse 2 Included Included Included Included Included 5 Child 1 Included Included Included Included Included 5 Child 2 Included Included Included Included Included 5 Child 3 Included Included Included Included Included 5

Scenario 5: Unmarried Couple with Mutual Child (Age 8), and One Child (age 10) Claimed by a Non-Custodial Parent (Neither Person 1 or Person 2) Unmarried couple (Person 1 and Person 2) is living together and both plan to file taxes as single. Person 1 claims the mutual child (Child 1) as a tax dependent, and Person 2 has a separate child (Child 2) living in the home claimed as a tax dependent by a non- custodial parent. Both children are under 18. This scenario reviews Tax Filer Rules, Tax Dependent Rules, and Non-Filer Rules.

Person 1’s Household Composition: 1) Does Person 1 expect to file a federal tax return? Yes. 2) Does Person 1 expect to be claimed as a tax dependent by another tax filer? No. 3) Person 1 qualifies for Tax Filer Rules: household consists of Person 1 and all those Person 1 claims as a tax dependent (Child 1). 4) Is Person 1 married? No. 5) Is Person 1 pregnant? No. 6) Is anyone included in the household composition pregnant? No. 7) No additional changes, end household composition determination here.