400.22.01 TAX FILER HOUSEHOLD

A tax filer is an individual who expects to file a federal tax return and does not expect to be claimed as a tax dependent on anyone else’s federal tax return. A tax filer household must include: • The tax filer; and • His/her spouse if they live together (if spouses file jointly or separately and live together, both are included in each other’s household. If filing separately and do not live together, spouses are not included in each other’s household.) • All tax dependent(s) expecting to be claimed on the tax filer’s federal return. Tax Filer Examples: Married Filing Jointly example: Married couple, Pam & Paul, live together with their adopted child, Peter. The couple plans to file taxes jointly and claim their child as their tax dependent. All 3 are applying as a low-income household. All 3 have a household size of 3. The parents have a tax filer household of 3 and the tax dependent has the same household as the tax filers. Married Filing Separately example: Married couple, Ben & Barb, live together with their twin daughters, Bonnie & Beth, age 10. Ben has a 20-year-old daughter, Alice, from a previous marriage. The couple plans to file “married filing separately” with Ben claiming Alice as his tax dependent. Barb will claim Bonnie & Beth. All 5 are applying. Ben is a household of 3 – he is a tax filer, claiming a dependent who counts as his household member and living with his spouse who counts as his household member. Barb is a household of 4 – she is a tax filer with 2 tax dependents. Because she is married and living with her spouse, he also counts as her household member. Bonnie & Beth are each a household of 4 – Bonnie & Beth are tax dependent exceptions (living with parents who will not file a joint return). Non-filer rules apply so her household is 4, (Bonnie/Beth and both of their parents.) Alice is not a Medicaid-age sibling so she cannot be considered in the non-filer budget. Alice is a household of 3 – she is a tax dependent who does not meet an exception due to being over age 19. Her household size is the same as her tax filer father. Unmarried Tax Filer Household example: Jean (35) lives with her boyfriend, Patrick (36). Also in the home, Jean’s son Matt (16), Patrick’s daughter Patti (14) and the couple’s common child, Emma (9). Jean & Patrick file taxes as single individuals claiming dependents. Jean claims Matt as her dependent. Patrick claims Patti and Emma as his dependents. All are applying for coverage. Jean is a household of 2 – she is a tax filer with 1 tax dependent, Matt. Since she and Patrick are not married, they cannot be in each other’s household. Patrick is a household of 3 – he is a tax filer with 2 tax dependents, Patti/Emma. Matt is a household of 2 – his household is the same as his tax filer mother, Jean. Patti is a household of 3 – her household is the same as her tax filer father, Patrick. Emma is a household of 5 – she is a tax filer exception, a child under age 19 living with parents who cannot file a joint return. Her household includes her parents & Medicaid-age siblings.