15-001 HOUSEHOLD SIZE FOR A TAX FILER
The individual who expects to file a tax return plus all persons whom the individual expects to claim as a tax dependent. See Appendix 477-000-006 on how to construct a Medicaid household. If an individual does not intend to file an income tax return and do not expect to be claimed as a dependent for the tax year, non-filer rules apply. If the tax filer cannot reasonably establish that another individual is a tax dependent of the tax filer for the tax year in which Medicaid is sought, the inclusion of the individual in the household of the tax filer is determined by using non-filer rules.