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All County Welfare Directors Letter No.: 20-10 Page 25 April 30, 2020

Child Tax Filer Living with a Parent A child (under age 19 or under 21 if a full-time student) who files their own taxes, lives at home with their parent(s), and is not claimed as a tax dependent by a parent(s), shall have their MAGI household composition based on the Tax Filer Rules regardless of whether the child is residing in the home with their parent(s). Because the parent is not claiming the child as a tax dependent, the parent’s tax filing information is not used the in the child’s MAGI Medi-Cal eligibility determination.

Child Tax Filer Living with Parent Example: A parent (Parent 1) and their 18-year old child (Child 1) live together in the same home. Parent 1 and Child 1 both file separate tax returns as “Single.” Child 1 is not claimed as a tax dependent by anyone.

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

Child 1’s Household Composition: 1) Does Child 1 expect to file a federal tax return? Yes. 2) Does Child 1 expect be claimed as a tax dependent by another tax filer? No. 3) Does Child 1 meet one of the exceptions? No. 4) Child 1 qualifies for Tax Filer Rules: household consists of tax payer, and all others the tax payer claims as a dependent (Child 1). 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.