400.23 CONSTRUCT A MAGI HOUSEHOLD CHART

MAGI – HOUSEHOLD COMPOSITION 1 2 3 4 5 6 Will individual file federal taxes? Will individual file federal taxes? Will individual file federal taxes? Will individual file federal taxes? Will individual file federal taxes? Will individual file federal taxes? Yes No Yes No No Yes Will individual be a tax dependent for anyone else? No Will individual be a tax dependent for anyone else? Yes Will individual be a tax dependent for anyone else? Yes Will individual be a tax dependent for anyone else? No Will individual be a tax dependent for anyone else? Yes Will individual be a tax dependent for anyone else? Yes Does Does Does Does individual individual individual individual meet any of meet any of meet any of meet any of the the the the exceptions? exceptions? exceptions? exceptions? No No Yes Yes HH=Household HH is the HH of the HH is individual, spouse in the home and HH is individual, taxpayer claiming the children under age 19 in the home. If live-in spouse* individual as a dependent individual is under age 19, include live-in and individual’s plus individual’s spouse, if parent(s) and live-in siblings under age 19. other tax married. dependents *Live in spouse exception: married filing jointly but living apart. Include spouse as if living with the individual. Exceptions: (1) Individual (of any age) will be claimed as a tax dependent of someone other than his/her spouse or parent. (2) Child under age 19 lives with both parents (married or unmarried) who will not file a joint tax return. (3) Child under age 19 will be claimed by a non-custodial parent. Page |