400.22 TYPES OF MAGI HOUSEHOLDS

This section describes MAGI household composition based on tax filing status that includes: • Tax Filer households – includes any type of tax filing status checked on the MAGI application. • Tax Dependent households – if an individual expects to be claimed as a tax dependent on someone’s tax return and also plans to file their own federal tax return, the individual is treated as a tax dependent household. If a tax dependent exception applies, the individual is then treated as a non-filer. • Non-Filer households – includes individuals who do not file federal taxes and are not claimed as tax dependents plus tax dependents who meet an exception and must be treated as non-filers.