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All County Welfare Directors Letter No.: 20-10 Page 18 April 30, 2020

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

Child 1’s (age 8) 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? Yes (Meets exception 2 because they live with both parents but they do not expect to file a joint return). 4) Child 1 qualifies for Non-Filer Rules: household consists of the following people living with the individual: individual’s parents (natural, adopted, or step) and the individual’s siblings (natural, adopted, or step) that are under age 19, or if a full time student under age 21 (Person 1, Person 2, Child 1 and Child 2). 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.

Child 2’s (age 10) Household Composition: 1) Does Child 2 expect to file a federal tax return? No. 2) Does Child 2 expect be claimed as a tax dependent by another tax filer? Yes. 3) Does Child 2 meet one of the exceptions? Yes (Meets the third exception on the household size flow chart because Child 2 is claimed by a non-custodial parent). 4) Child 2 qualifies for Non-Filer Rules: household consists of the following people living with the individual: individual’s parents (natural, adopted, or step) and the individual’s siblings (natural, adopted, or step) that are under age 19, or if a full time student under age 21. (Person 2, Child 1 and Child 2. Note: Person 2 and Person 1 are not married, Person 1 is not Child 2’s stepparent so Person 1 is not included in Child 2’s household) 5) Is Child 2 married? No. 6) Is Child 2 pregnant? No. 7) Is anyone included in the household pregnant? No. 8) No additional change end household composition determination here.