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All County Welfare Directors Letter No.: 20-10 Page 5 April 30, 2020

As defined in 42 C.F.R. Section 435.603(f)(2), exceptions for tax dependents are as follows: 1) The tax dependent (of any age) is someone other than the spouse or child of the tax filer; or 2) The tax dependent is under the age of 19, or under the age of 21 and a full time student, who lives with both parents, but the parents do not expect to file a joint tax return; or 3) The tax dependent is under the age of 19, or under the age of 21 and a full time student, who will be claimed as a tax dependent by a non-custodial parent (for joint custody situations, see section “Complex Household and Special Populations” below).

Non-Filer Rules Non-Filer Rules apply to individuals who do not expect to file a tax return nor be claimed as a tax dependent, or to individuals who are a tax dependent that meet one of the exceptions listed in the “Tax Dependent Exceptions” section above. As defined in 42 C.F.R. Section 435.603(f)(3), the household composition for non-filers who are not claimed as a tax dependent or who meet a tax dependent exception shall consist of the below members, broken down by the non-filer’s situation. • If a non-filer adult (over age 19 and not a full-time student): 1) The individual; 2) The individual’s spouse (if living in the home); and/or 3) The individual’s child(ren) (biological, step, or adopted) under age 19, or under age 21 and a full-time student (if living in the home). • If a non-filer child under age 19, or full-time students under age 21: 1) The child; 2) The child’s spouse (if living in the home) 3) The child’s biological, step or adoptive child(ren) under 19 years of age, or under the age of 21 and a full-time student (if living in the home) 4) The child’s biological, step, or adoptive parents (if living in the home); and/or 5) The child’s siblings (biological, step, or adopted) under age 19, or a full time student under age 21 (If living in the home).

Future Changes or When Tax Filing Status is Uncertain In situations where there is uncertainty about the tax dependent filing status of an individual such as when an applicant or beneficiary is unsure if they are claimed as a tax dependent by a tax filer or if a tax filer cannot reasonably establish another