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“SFU” stands for standard filing unit, and refers to the household of included members for Medicaid determination under MAGI rules. The federal regulations for MAGI households can be found at 42 CFR 435.603(f). 8

MAGI SFU RULE 1: Tax Filers

Start Here:

1. This person will file a tax return for the year in which eligibility is being determined. 2. This person will NOT be claimed as a dependent on any other person’s taxes.

If either statement is not true, go to Rule 2. If both statements are true, continue below with Household Composition for Rule 1:

Household Composition for Rule 1:

The Tax Filer, and if living together:

• Spouse • Tax-Filer’s dependents

And outside of the home:

• Spouse, if plan to file jointly (state-specific) • Tax-Filer’s children who can be claimed as dependents through a custody agreement or court order

Income Included for Rule 1:

Include income for everyone in the household

Exception: When dependent/s and their parent/s or claiming tax filer/s are living in same home and pulled into the same MAGI household, exclude the income of a dependent who is not required to file taxes, even if the dependent voluntarily files a tax return.

MAGI SFU RULE 2: Dependents

1. This person will be claimed as a dependent by a spouse or single parent who lived in the same home. 2. If both parents live in the home: This person will be claimed as a dependent by both parents, who will file taxes jointly.