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can be accepted if not questionable. In cases of domestic violence, if spouse’s income is not known, figure household without including him/her.
• Best practice is to enter all income so that it would be correctly counted whether the category which forms is MAGI or non-MAGI.
3205.10.00 BASIC MAGI RULES FOR DETERMINING THE AG OF A TAX FILER
A “tax filer” as used herein applies to an individual who meets either of the following criteria:
• Actually, filed a tax return and was not claimed as a tax dependent by anyone else in the year for which eligibility is determined or renewed • Expects to file a tax return and does not expect to be claimed as a tax dependent by anyone else in the year for which eligibility is determined or renewed. A tax filer’s AG when being considered for a MAGI category of assistance consists of himself/herself and any person(s) that will be claimed as his or her tax dependent(s).
In the case of married couples living together, each spouse will be counted in the other’s AG. This rule applies regardless of whether the couple expects to file a joint tax return or not. The types of individuals that could be claimed as a taxpayer’s dependents and therefore included in his or her AG include the following:
• Taxpayer’s biological, adopted, or stepchild(ren) • Other qualifying children or relatives.
Per the IRS Publication 501,1 the only two options married couples have to file taxes are “married filing jointly” and “married filing separate.” However, you can claim an exemption for your spouse in certain circumstances but never as a dependent. The Eligibility system will always treat married couples as filing jointly.
3205.15.00 BASIC MAGI RULES FOR DETERMINING THE AG OF A TAX DEPENDENT
A “tax dependent” as used herein applies to an individual:
• Was actually claimed as a dependent by someone else in the year for which eligibility is determined or renewed; or • Expects to be claimed as a tax dependent in the year for which his or her eligibility is determined or renewed.
The general rule for a tax dependent’s AG for a MAGI category is the same as that of the tax filer that will claim him or her as a dependent. Generally, the tax dependent’s AG will include the tax filer claiming him or her as a dependent and all other tax dependents claimed by that tax filer.