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§17-1724.2-13 §17-1724.2-13 MAGI-related households. (a) The MAGI-related household as described in 42 C.F.R. §435.603 consists of the following individuals: (1) Tax filer who: (A) Expects to file a tax return for the taxable year in which medical assistance is sought; and (B) Does not expect to be claimed as a tax dependent by another tax filer; (2) Tax dependent who expects to be claimed as a tax dependent by the tax filer for the taxable year in which medical assistance is sought, except that subparagraph (b) (2) shall apply to the following tax dependents: (A) Individuals other than a spouse or a natural or biological, adopted, or step child who expect to be claimed as a tax dependent by the tax filer; (B) Individuals under age nineteen years who expect to be claimed by one parent as a tax dependent and are living with both parents, but whose parents do not expect to file a joint tax return; and (C) Individuals under age nineteen years who expect to be claimed as a tax dependent by a non-custodial parent. For purposes of this subparagraph, custody is determined by: (i) A court order or binding separation, divorce or custody agreement establishing physical custody; or (ii) If there is no such order or agreement or in the event of a shared custody agreement, the custodial parent is the parent with whom the child spends most nights; (3) Non-tax filer who does not expect to: (A) File a tax return for the taxable year in which medical assistance is sought; and (B) Be claimed as a tax dependent for the taxable year in which medical assistance is sought. (b) The household size used for initial determination or re-determination of eligibility for medical assistance for: 1724.2-11 3206