16-001.01A Income Counted for Children Who Expect to File but Who Do

Not Expect to Be Claimed: When a child under nineteen (19) years old resides with his/her parent(s) and expects to file a tax return but does not expect to be claimed as a tax dependent by his/her parents(s), non- filer rules shall be applied when constructing the child’s household size. The income of the child’s parents and siblings living with him/her counts in the child’s budget.