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Louisiana Medicaid Eligibility Manual Eligibility Factors

Issued January 7, 2026 Page 6 of I-1550 Replacing November 13, 2025

Revised/added text indicated by underscore Deleted text indicated by “**” Example C:

Rebecca and John are in a non-legal union. Rebecca has a 12- year-old child from a previous union, Samantha. John claims Rebecca and Samantha as tax dependents.

Although Samantha is a tax dependent for John, she meets an exception because she is being claimed as a tax dependent by a tax filer other than a parent or spouse. John is not her natural, adoptive, or legal parent; therefore, her MAGI household is determined using non-filer rules, and consists of herself and her mother Rebecca.

Example D: Bob is married to Jane. They live together and file separately. Bob has one child from a previous union, Alice, who is 20 years old, that he claims on his taxes. He and Jane have two (2) children together: Stephanie and Lynne. Jane claims herself and their two (2) children on her taxes. Each individual is applying for coverage.

Since Bob is a tax filer, Bob’s MAGI household consists of himself, Alice, and his wife, Jane.

Since Jane is also a tax filer, Jane’s MAGI household consists of herself, her husband, Bob, and their two (2) children together.

Bob and Jane’s two (2) children in common meet an exception because they are children living with two parents who do not expect to file a joint tax return. They are claimed as tax dependents by their mother, Jane, but reside with both of their parents.

The MAGI household of Stephanie or Lynne is determined using non-filer rules. In this case, each of their MAGI households consist of Stephanie, Lynne, Bob and Jane.

Note: Although Alice is a tax dependent of Bob and a half sibling of the other children, according to non-filer rules she is not part of this MAGI household because she is not under age 19.

The MAGI household for Alice consists of Alice, her father Bob, and Bob’s legal spouse, Jane (same household as Bob).