400.22.03B CHILD NON-FILER HOUSEHOLD RULES
For children (under age 19), the non-filer household must include: • The child applying (or renewing) coverage; and • The child’s parents (including biological, adopted and stepparents) if living with the child; and • The child’s siblings (including biological, adopted and stepsiblings) who are under age 19, if living with the child. Child Non-Filer Household Examples: Child Non-Filer Example: Sally (age 5) lives with her biological mother and her mother’s boyfriend and his 2 children. Sally’s mother does not plan to file federal taxes or be claimed as a tax dependent. Sally’s mother is applying for Sally. Sally is a household of 2 that includes Sally and her mother. Using non-filer rules, the boyfriend and his 2 children are not included in Sally’s budget because they are not married. Child Non-Filer Example: Susie lives with her mother, her stepfather and her 3 stepsiblings, all under age 19. Susie’s mother does not plan to file taxes or be claimed as a tax dependent, but her stepfather does plan to file federal taxes and claim his 3 biological children as dependents. Susie’s mother is applying for Susie. Susie is a household of 6. Using non-filer rules, Susie’s household includes herself, her mother, her stepfather and her 3 stepsiblings. Non-filer rules apply because Susie lives with parents who do not plan to file jointly. NOTE: In instances where a child files taxes but the parent(s) do not file federal taxes and therefore do not claim the child as a tax dependent, treat the tax filer child under Non-Filer rules and include the parent(s) living with the child in the child’s household.