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All County Welfare Directors Letter No.: 20-10 Page 7 April 30, 2020

Internal Revenue Service (IRS) or the individual may consult a local tax professional for assistance. CEWs may reference ACWDL 17-30 for questions on IRS or tax professional referrals.

Note: For Covered California eligibility for federal premium tax credits, known as Advanced Premium Tax Credits (APTC), individuals are required to file a federal tax return in order to be eligible for federal premium tax credits, known as Advance Payments of Premium Tax Credit (APTC). In addition, individuals are required to file a state tax return to be eligible for the new California State Premium Assistance Subsidy, which began on January 1, 2020.

III. Obtaining and Verifying Tax Filing Information (i.e. Tax Filing Status) Clarifications to existing policy are detailed below in regards to self-attestation, signature requirements, ex parte review, and failure to provide tax information. This letter is not providing new policy on these areas, but instead is intended to bridge any gaps between previously established policy and MAGI household composition.

Self-Attestation of Tax Information Per ACWDL 17-16, when obtaining how an individual files taxes or who is claimed as a tax dependent, CEWs shall accept the individual’s self-attestation. The CEW shall use self-attested information and follow the MAGI Medi-Cal household composition framework rules detailed above when constructing the MAGI Medi-Cal household composition of an individual. The Federal Data Services Hub (FDSH), via CalHEERS, does not verify tax filing information due to the acceptance of self-attestation.

The self-attested tax filing information does not expire and shall not change unless the applicant/beneficiary reports a change to their tax filing information to counties. This includes how an individual plans on filing taxes and if they are a dependent on someone else’s federal taxes.

Obtaining Self-Attested Tax Information CEWs may obtain self-attested tax filing information through the following methods at application, annual renewal or change of circumstance if self-attestation is unavailable: • Single Streamline Application (online or paper application) • Telephone/Fax • Mail • SAWS 2 Plus (online or paper application) • Applicant/beneficiary’s preferred electronic method