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BEM 211 2 of 9 MA GROUP COMPOSITION BPB 2026-013 5-1-2026

BRIDGES ELIGIBILITY MANUAL STATE OF MICHIGAN DEPARTMENT OF HEALTH & HUMAN SERVICES

TAX FILERS AND NON- TAX FILERS The household for a tax filer, who is not claimed as a tax dependent, consists of: • Individual. • Individual’s spouse. • Tax dependents. The household for a non-tax filer who is not claimed as a tax dependent, consists of the individual and, if living with the individual: • Individual’s spouse. • The individual's natural, adopted and stepchildren under the age of 19 or under the age of 21 if a full-time student. • If the individual is under the age of 19 (or under 21 if a full-time student), the group consists of individual's natural, adopted and stepparents and natural, adoptive and step siblings under the age of 19 (or under 21 if a full time student). The household for an individual who is a tax dependent of someone else, consists of: • The household of the tax filer claiming the individual as a tax dependent, except that the individual’s group must be considered as non-filer/non-dependent if: • The individual is not the spouse or a biological, adopted, or stepchild of the taxpayer claiming them; or • The individual is under the age of 19 (or under 21 if a full-time student) and expects to be claimed by one parent as a tax dependent and are living with both parents but the parents do not expect to file a joint tax return; or • The individual is under the age of 19 (or under 21 if a full-time student) and expects to be claimed as a tax dependent by a non-custodial parent, • The individual’s group consists of the parent who has a court order or binding separation, divorce, or custody agreement establishing physical custody controls, or