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CODE OF COLORADO REGULATIONS 10 CCR 2505-10 8.100 Medical Services Board

100 will be applied for each qualifying MAGI program as the last step to determine eligibility. b. If the countable income is below the income threshold for the applicable MAGI program, the individual is income eligible and the five percent (5%) disregard will not be applied to determine eligibility. 8.100.4.E. Determining MAGI Household Composition. 1. MAGI household composition is similar to, but not necessarily the same as a tax household. To determine MAGI household composition, the individual’s relationship to the tax filer must be established as declared on the Single Streamlined Application. a. In the case of an applicant who expects to file a tax return for the taxable year in which an initial determination or renewal of eligibility is being made, and does not expect to be claimed as a tax dependent by anyone else, then the applicant’s MAGI household shall consist of the following: i) The Tax-Filer; ii) The Tax-Filer’s spouse if living in the home; iii) All persons whom the Tax-Filer expects to claim as a tax dependent on their personal income tax return b. In the case of an applicant who expects to be claimed as a tax dependent by another taxpayer for the taxable year in which an initial determination or renewal of eligibility is being made, the applicant’s MAGI household shall be: i) The Tax Dependent; ii) The Tax-Filer and their spouse if living in the home; iii) The Tax-Filer’s other tax dependents; iv) The Tax Dependent’s spouse, if living with the Tax Dependent.