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All County Welfare Directors Letter No.: 20-10 Page 21 April 30, 2020

1) Victims of Intimate Partner Violence An individual who is a victim of intimate partner violence may change how they plan on filing taxes, depending on the circumstances. The CEW may work with the individual to determine how they plan on filing taxes in the future and the appropriate method to determine household composition. Below explains how to treat victims of intimate domestic violence with various tax filing statuses. • Married Filing Jointly: In situations where the victim of intimate partner violence plans to file taxes as “Married Filing Jointly” in the current year but self-attest that they will not file “Married Filing Jointly” in the next year, CEWs may use the “reasonably predictable changes in income” rule referenced in the “Future Changes or When Tax Filing Status is Uncertain” section above so that the individual’s spouse will not be included in the household composition. The CEW will base the household composition on how the individual anticipates filing taxes in the future as allowed per 42 C.F.R. Section 435.603(h)(3). • Married Filing Separately: If the individual self-attests that they plan on filing taxes as “Married Filing Separately,” the CEW shall not include the spouse of the victim of intimate partner violence in the household composition. • Unsure of how they will file taxes: To the extent that the individual is in a transitional situation and unsure how they plan to file taxes, the CEW shall apply the Non-Filer Rules. Non-Filer Rules count children in the household of the parent with whom they are living.

Note: For Covered California program eligibility, if a victim of intimate partner violence states that they are self-attesting to planning to file taxes as “Married Filing Separately,” Covered California staff is instructed to have the consumer choose “single” or “head of household” on the application so they can receive APTC. CMS approved this process.

Example: Victims of Intimate Partner Violence: Married victim (Person 1) of intimate partner violence is aged 27 and unsure how they will file taxes.

Victim of Intimate Partner Violence Household Composition: 1) Does Individual 1 expect to file a federal tax return? Unsure/Don’t Know. 2) Does Individual 1 expect to be claimed as a tax dependent by another tax filer? No. 3) Individual 1 qualifies for Non-Filer Rules: household consists of the victim of an intimate partner violence and all natural, adopted, or step children under 19 or under 21 if a full time student (Individual 1, spouse is not included in household).