Page 1

ACA/FAMILY MEDICAID 200-1 ACA Filing Unit Supersedes New Reference: 42 CFR 435.603(f) Overview: ACA filing units are based on IRS tax code and must be created for each applicant. Filing units are determined by answering the following questions. Step 1: 1. Does the individual plan to file current year taxes? a. If not, continue to step 2 b. If yes, do they expect someone to claim them as a tax dependent? i. If no, filling unit is based on tax payer’s household, including their spouse (if living with them) and everyone they plan to claim as a dependent ii. If yes, continue to step 2 Step 2: 1. Does the individual expect to be claimed as a tax dependent? a. If no, continue to step 3 b. If yes, do they meet one of the following exemptions? i. They expect to be claimed as a tax dependent by someone other than their biological, adoptive or step-parent 1. If yes, continue to step 3 2. If no, continue to ii ii. They are a child under age 19 and: 1. Are living with both parents, but parents don’t plan to file jointly; OR 2. Expect their non-custodial parent to claim them as a dependent a. If no to both, base the filing unit on the household of the tax payer who is claiming them as a dependent i. Are they married? If yes, include their spouse in the filing unit b. If yes to either, continue to step