400.21.03 TAX DEPENDENT EXCEPTIONS

Official source

If a tax dependent meets any of the following exceptions, the individual is not budgeted using tax filer rules; instead, non-filer rules apply. 1. A tax dependent of any age, child or adult, will be claimed by someone other than his/her spouse or parent (biological, adopted or stepparent). For example: a grandchild expects to be claimed by a grandparent or one member of an unmarried couple plans to claim the other member of the couple as a tax dependent. 2. A tax dependent under age 19 lives with both parents (married or unmarried) who do not plan to file a joint federal tax return. For example: a child lives with both parents who are not married so they cannot file a joint return, or a child lives with married parents who plan to file separately. NOTE: This exception does not apply to adult children. If a tax dependent is age 19 or over, use tax filer rules to determine household composition for an adult tax dependent claimed by a parent. 3. A tax dependent under age 19 expects to be claimed by a non-custodial parent. For example: a child lives with his mother but expects to be claimed by his father who does not live in the home. NOTE: This exception does not apply to adult children. If a tax dependent is age 19 or over, use tax filer rules to determine household composition for an adult tax dependent claimed by a parent. If a tax dependent exception does not apply, tax filer rules apply regardless of the age of the tax dependent. For example, a 22-year-old pregnant woman lives with her boyfriend but is claimed as a tax dependent by her father. When applying as a pregnant woman, her MAGI household is the same as her father’s tax filer household because she does not meet any tax dependent exception.

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400.21.03 TAX DEPENDENT EXCEPTIONS

Official source

If a tax dependent meets any of the following exceptions, the individual is not budgeted using tax filer rules; instead, non-filer rules apply. 1. A tax dependent of any age, child or adult, will be claimed by someone other than his/her spouse or parent (biological, adopted or stepparent). For example: a grandchild expects to be claimed by a grandparent or one member of an unmarried couple plans to claim the other member of the couple as a tax dependent. 2. A tax dependent under age 19 lives with both parents (married or unmarried) who do not plan to file a joint federal tax return. For example: a child lives with both parents who are not married so they cannot file a joint return, or a child lives with married parents who plan to file separately. NOTE: This exception does not apply to adult children. If a tax dependent is age 19 or over, use tax filer rules to determine household composition for an adult tax dependent claimed by a parent. 3. A tax dependent under age 19 expects to be claimed by a non-custodial parent. For example: a child lives with his mother but expects to be claimed by his father who does not live in the home. NOTE: This exception does not apply to adult children. If a tax dependent is age 19 or over, use tax filer rules to determine household composition for an adult tax dependent claimed by a parent. If a tax dependent exception does not apply, tax filer rules apply regardless of the age of the tax dependent. For example, a 22-year-old pregnant woman lives with her boyfriend but is claimed as a tax dependent by her father. When applying as a pregnant woman, her MAGI household is the same as her father’s tax filer household because she does not meet any tax dependent exception.