400.24.01 REQUIRED TO FILE EXCEPTION

For MAGI purposes, the income of a child or adult tax dependent counts toward household income based on the following conditions, which includes whether an individual is “required to file” federal taxes. “Required to file” is a calculated decision, using IRS tax rules and filing limits applicable to the most recent tax year. A “Required to File” worksheet is available in the Appendix Page A-19 when needed to determine if income is countable based on filing requirements of a child or other tax dependent: • Income of a child under age 19 in a filer or non-filer household of his/her parent does not count unless the child is “required to file” taxes. If a child’s earned or unearned or a combination of earned/unearned results in: o The child being “required to file,” the child’s income counts towards the child’s eligibility and the eligibility of other members of the household. o If not “required to file,” the child’s income does not count toward the child’s or other household members’ eligibility. • Adult children who are tax dependents of their parent are also subject to this same rule: o If the adult child is “required to file,” income of the adult counts toward their own eligibility and the eligibility of other members of the household. o If the adult child is not “required to file,” the adult’s income does not count toward the adult’s or other household members’ eligibility. • If a child or adult receives Social Security benefits in addition to other income, refer to 400.24.02 below before making a final decision regarding “required to file.” Example: Kelly, age 16, lives with her mother and earns $100 each month babysitting on weekends. Kelly is not required to file taxes based on the earnings filing threshold for the tax year. Kelly’s income is not counted in the household income of herself or the household of her mother. Page |