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REV. MAY 3, 2018 NEBRASKA DEPARTMENT OF MEDICAID ELIGIBILITY MANUAL LETTER #43-2018 HEALTH AND HUMAN SERVICES 477-000-006

 TRENT (Stanley’s son) is not expected to file taxes and he is claimed as a tax dependent by his father Stanley. Trent’s Medicaid eligibility will be determined under Nebraska’s standards for children age 6 through 18. If Trent fails Medicaid eligibility, he may be eligible for CHIP because he is uninsured.  None of the exceptions for tax dependents listed at 1-B-ii apply to Trent.  Trent’s household is the same as Stanley’s, the taxpayer claiming him as a dependent.  TRENT’S MEDICAID/CHIP HOUSEHOLD = Trent (Stanley’s son) + Stanley + Jacob (Stanley and Kelly’s son)

 JACOB (Stanley and Kelly’s son) is not expected to file taxes and he is claimed as a tax dependent by his father Stanley. Jacob’s Medicaid eligibility will be determined under Nebraska’s standards for children age 1 through 5. If Jacob fails Medicaid eligibility, he may be eligible for CHIP because he is uninsured.  One of the exceptions for tax dependents listed at 1-B-ii applies to Jacob: he is living with both of his parents and his siblings.  Because Jacob falls into one of the exceptions, we look to the rules for non- filers to determine Jacob’s household. This includes Jacob plus his parents and his siblings because they all live together.  JACOB’S MEDICAID/CHIP HOUSEHOLD = Jacob (Stanley and Kelly’s son) + Stanley + Kelly + Isaac (Kelly’s son) + Trent (Stanley’s son)

2. DETERMINE THE MEDICAID/CHIP HOUSEHOLD INCOME FOR EACH HOUSEHOLD.

 KELLY’S MEDICAID HOUSEHOLD = Kelly + Isaac (Kelly’s son)  Kelly is required to file taxes and is not the child or expected tax dependent of another member of her household. Kelly’s Medicaid eligibility will be determined under Nebraska Parent/Caretaker Relative standards.  Isaac is the child and expected tax dependent of Kelly.  Kelly earns $1,500/month, so her MAGI-based income = $1,500/month. Kelly’s Medicaid household income = $1,500/month.  This household income equates to $1,500 for a household size of 2.  KELLY’S MEDICAID HOUSEHOLD INCOME = $1,500/month.

 ISAAC’S MEDICAID/CHIP HOUSEHOLD = Isaac (Kelly’s son) + Kelly  Isaac’s Medicaid/CHIP household income determination is the same as his mother Kelly’s. Isaac’s Medicaid eligibility will be determined under Nebraska’s standards for children age 6 through 18 or, if necessary, CHIP.  Because Isaac is a child, his income must be expressed in a percentage of FPL.  This household income equates to 116% FPL* for a household size of 2.  ISAAC’S MEDICAID/CHIP HOUSEHOLD INCOME = 116% FPL.