400.21.02 MAGI BUDGETING MARRIAGE RULES

The MAGI application form asks about each individual’s tax filing status and if the individual will be claimed as a tax dependent on another individual’s return. The rules for married couples are as follows: • A “Married Filing Jointly” tax household includes all family members claimed, living together or separately. Therefore, if a married couple planning to file as married filing jointly lives together or lives apart, each spouse is included in the other’s tax household. • In a “Married Filing Separately” tax household, each spouse is included in the other’s tax household only if living together. • For tax dependents not meeting an exception, the household is the same as the tax filer; however, if the tax dependent is married, his/her spouse counts in the tax dependent’s household, if living together. • Unmarried tax filer couples are not included in each other’s household. • For Non-Filer households, spouses are included in each other’s budget if living together (adult or child Non-Filer households). NOTE: There are other tax filing statuses, such as Head of Household or Qualifying Widow or Single, but these are unmarried individuals with or without tax dependents. Any of these tax filing statuses are treated as tax filer households that include the tax filer and all dependents claimed, if any.