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Division of Welfare and Supportive Services E-105 Medical Assistance Manual MAGI BUDGETING 22 Jul 01 MTL 03/22 ASSISTANCE UNIT DETERMINATION MAGI BUDGETING

E-105 ASSISTANCE UNIT DETERMINATION (435.603(f))

For each applying member of the household, evaluate the individual’s tax filing status to determine which members are included in the individual’s assistance unit. Eligibility is determined at the individual level so there may be more than one assistance unit within a household. Apply non-filer rules when determining the assistance unit for individuals who do not file a tax return.

The size of an assistance unit is determined by the number of persons included as members of each individual’s assistance unit. In the case of determining the assistance unit size of a pregnant woman, the pregnant woman is counted as herself plus the number of children she is expected to deliver. In the case of determining the family size of other individuals who have a pregnant woman in their assistance unit the number of children she is expecting are not included.

Example: Married couple filing jointly, wife, if pregnant, and they have 1 child who is claimed as a tax dependent.

Father's assistance unit = Father, mother, child (3)

Mother's assistance unit = Father, mother, child, unborn (4)

Child’s assistance unit = Father, mother, child (3)

The assistance unit may include tax dependents or tax filers not residing in the same home and not applying for assistance. Members outside the household who are included in the assistance unit are listed on the MBRO screen. See task guide Workflow-14 for MBRO data entry. Non-applying members cannot be required to provide a SSN or citizenship status.

Note: For all medical assistance applications received that show an individual as pregnant with Estimated Date of Confinement (EDC) or Due Date indicated:

• Contact the applicant via telephone to gather the correct EDC; or • If unable to contact the applicant, staff should enter a date eight months from the application date and continue to process the case; and • At the next opportunity, either while processing a subsequent application, the applicant reports a change in circumstance, or the hospital reports the birth, staff should review and verify the pregnancy information and unborn member information for accuracy.

E-105.1 Tax Filing Status

There are five filing statuses:

• Single • Married Filing Jointly • Married Filing Separately • Head of Household • Qualifying Widow(er) With Dependent Child