400.24.04 TAX DEPENDENT NOT CLAIMED BY A PARENT EXCEPTION

For all other tax dependents not claimed by a parent, do not count the income of any tax dependent who is not “required to file” a federal income tax return. • Income of the tax dependent is countable income in the household of the person claiming them only if the tax dependent is “required to file.” • Income of a tax dependent who is required to file is countable for any household member when both the filer and tax dependent are included in the budget for that household member’s eligibility. • If the tax dependent is treated as a non-filer, his/her income counts toward his/her own eligibility and for any of his/her household members regardless of whether the tax dependent is “required to file.” Example: Mary, age 45, claims her nephew, Matthew (age 17) as a tax dependent. Mary earns $2,500 per month and Matthew earns $100 per month at a part-time job. Mary applies for herself and Matthew. Mary is a MAGI household of 2 with income of $2,500. Matthew is a MAGI household of 1 with income of $100. Matthew’s income counts in determining his own eligibility regardless of whether he is “required to file,” because he is a tax dependent exception, claimed by someone other than a parent.