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c. If the dependent is over the age of 19 (month after 19th birthday), continue to step 3 Step 3: For those who: • Don’t plan to file a tax return (non-filer) and don’t expect to be claimed as a dependent; or • Are tax dependents who meet an exemption in Step 2 b or • Are a tax dependent over the age of 19 The filing unit consists of the individual, and the following, if living in the same house: a) Their spouse; b) Their natural, adoptive, and step-children under the age of 19; and c) For those under age 19 their natural, adoptive and step: i. Parents and ii. Siblings under age 19 d) For those over age 19: i. The individual and, ii. The tax payer(s) claiming them as a dependent (only if the taxpayer is a natural/adoptive or step-parent) and, iii. The tax dependent’s spouse if they live together.

Effective Date: July 1,2026 Revised Date: July 1, 2023