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§17-1724.2-13 320 6 .iJ (1) A tax filer, shall consist of the tax filer, who meets the requirements of subsection ( a) ( 1 ) , and : (A) The tax filer's spouse if filing jointly or filing separately, but living together; and (B) All individuals whom the tax filer expects to claim as a tax dependent. A tax dependent, who meets the requirements of subsection (a) (2), may be related or unrelated to the tax filer. (C) When the tax filer cannot reasonably establish that an individual is a tax dependent of the tax filer for the taxable year in which medical assistance is sought, the inclusion of the individual shall be determined in accordance with paragraph (2). (2) The household of an individual who does not expect to file a tax return or does not expect to be claimed as a tax dependent for the taxable year in which medical assistance is sought, referred to as a non-tax filer, shall consist of the non-tax filer and, if residing with the non-tax filer: (A) The non-tax filer's spouse; (B) The non-tax filer's natural or biological, adopted, and step children under age nineteen years; and (C) If a non-tax filer is under age nineteen years, the non-tax filer's natural or biological, adopted, and step parents, and natural or biological, adopted, half, and step siblings under age nineteen years. (3) Each spouse of a married couple residing together shall be included in the household of the other spouse regardless of whether: (A) They expect to file a joint tax return; or (B) One spouse expects to be claimed as a tax dependent by the other spouse for the taxable year in which medical assistance is sought. (4) A pregnant woman only, notwithstanding paragraphs (1) through (3), shall include 1724.2-12