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Bill and Kim each plan to file separate federal tax returns. Bill claims Levi and Gabriel as tax dependents, so his AG consists of himself and his two sons. Kim is not a part of his AG because the two are not married. Kim claims Cindy and Lisa as her tax dependents, so her AG consists of herself and her two daughters. Bill is not a part of her AG because the two are not married. Levi and Cindy’s AGs are the same as Bill’s and Kim’s, respectively, because they are claimed as their parents’ tax dependents.

However, the AG for Gabriel and Lisa must be determined in accordance with the rules for non-filers and non-dependents. As the two shared biological children of the relationship, Gabriel and Lisa fall into one of the exceptions a tax dependent as “individuals under age 19 living with both parents who do not plan to file a joint return and expect to be claimed as a dependent only by one parent”. Therefore, Gabriel’s AG consists of himself, both of his parents, and his three siblings with whom he lives (since he is under 19). Similarly, Lisa’s AG consists of herself, both of her parents, and her three siblings with who she lives (since she is under 19).

3220.10.00 AG DETERMINATION/CHILDREN (MED 3)

The policy discussed in this section refers to the following Medical Assistance categories:

• Children under one year of age (MA Y) • Children one to five years of age (MA Z) Children six to nineteen years of age (MA 2, MA 9, MA 10) Children between nineteen and twenty-one residing in an inpatient psychiatric facility (MA O)

All these categories of assistance are subject to MAGI methodology for household size and composition. Again, there are different rules for tax filers, tax dependents, and those who are neither filers nor dependents.

Most children eligible for Medicaid under these categories of assistance will be subject to the MAGI household size (AG) determination rules for tax dependents, or the rules for those who are neither tax filers nor dependents. These rules are described in Sections 3205.15.00 and 3205.20.00.

Some examples of the AG composition of applicants/recipients eligible under the children’s categories of assistance follow. They primarily concern cases in which children are not tax filers nor tax dependents or fall into one of the exceptions for dependents, as these situations are more complex than if the children are simply dependents of their parents.

Example 1: Ryan, age nine, and Core, age seven, are brother and sister and live with their aunt and uncle, Sally and Doug. Sally and Doug have not legally adopted the children, but they claim them as