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If both statements are not true, go to top of Rule 3. If one of these statements is true, continue below with Household Composition for Rule 2:

Household Composition for Rule 2:

The household composition is the same as that of the Tax Filer who is claiming this person as a Dependent

Income Included for Rule 2:

Included income will be the same as that of the Tax Filer who is claiming this person as a Dependent

MAGI SFU RULE 3: Non-Filers

If Rules 1 or 2 do not apply, use the Rules below.

This person will not file a tax return for the year in which eligibility is being determined. ~ or ~

1. This person will be claimed as a dependent by a tax filer other than listed for Rule 2. ~ or ~ 2. Any other tax relationship/filing status.

Household Composition for Rule 3:

The Non-Filer, and if living together

• Spouse 9 • Non-Filer’s children age <19 10

And if non-Filer is <19 11 • Parents who live in the home • Siblings also <19 who live in the home

Income Included for Rule 3:

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.

PLEASE NOTE: