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All County Welfare Directors Letter No.: 20-10 Page 19 April 30, 2020

Medi-Cal Household Person 1 Person 2 Child 1 Child 2 Family Size Person 1 Included Not Included Included Not Included 2 Person 2 Not Included Included Not Included Not Included 1 Child 1 Included Included Included Included 4 Child 2 Not Included Included Included Included 3

Scenario 6: Single Parent with Married Dependents Single Parent (Person 1), age 40, is claiming their married adult child (Spouse 1) as a dependent but is not claiming the other spouse (Spouse 2). Person 1, Spouse 1, and Spouse 2 all live in the same home. Spouse 1 and Spouse 2 are married, both aged 18 years old, and are non-filers. 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 claimed as a tax dependent (Person 1 and Child Spouse 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.

Spouse 1’s (Age 18) Household Composition: 1) Does Spouse 1 expect to file a federal tax return? No. 2) Does Spouse 1 expect to be claimed as a tax dependent by another tax filer? Yes. 3) Does Spouse 1 meet one of the exceptions? No. 4) Spouse 1 qualifies for Tax Dependent Rules: household consists of child Spouse 1, Person 1 and all those the tax filer claims as a tax dependent. (Person 1 and Spouse 1) 5) Is Spouse 1 married? Yes. 6) Is Spouse 1 and their spouse living apart and filing separately? No (Add Spouse 2, household now consists of Person 1, Spouse 1 and Spouse 2) 7) Is Child Spouse 1 pregnant? No. 8) Is anyone included in the household composition pregnant? No.