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Louisiana Medicaid Eligibility Manual Eligibility Factors

Issued January 7, 2026 Page 4 of I-1550 Replacing November 13, 2025

Revised/added text indicated by underscore Deleted text indicated by “**” In joint custody situations where both parents have applied for the child and the child spends equal time with both parents, the custodial parent is the parent who claims the child as a tax dependent.

MAGI HOUSEHOLD—NON-FILER RULES

Non-filer rules are applied when the individual:  Does not expect to file taxes;  Does not expect to be claimed as a tax dependent; or  Meets a tax dependent exception: 1. Being claimed as a tax dependent by a tax filer other than a parent or spouse. See Examples B and C. 2. Children under age 19, who expect to be claimed by one parent as a tax dependent and are living with both parents but whose parents do not expect to file a joint tax return; See Example D. 3. Children under age 19 claimed as a tax dependent by a non-custodial parent. See Example E.

MAGI HOUSEHOLD FOR NON-FILER - ADULTS

The MAGI household for an adult non-filer consists of:  The individual;  The individual’s spouse (if living in the home);  The individual’s children (natural, adopted, or step-children) under age 19 who live in the home.

See Examples A and F.

MAGI HOUSEHOLD FOR NON FILER RULES - MINORS (UNDER AGE 19)

The MAGI household for a minor non-filer consists of:  The individual’s parents (natural, adoptive, or step-parents) who live in the home;  The individual’s siblings under age 19 (natural, adopted, and