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E-105.1 Division of Welfare and Supportive Services MAGI BUDGETING Medical Assistance Manual Tax Filing Status 22 Jul 01 MTL 03/22 Note: Unmarried couples or Domestic Partners cannot claim a tax status of Married Filing Jointly or Married Filing Separately.

Use the attested statement on the application to determine each household member’s filing status. If the household reports a change in filing status on the new application that is different from the last application or redetermination, update the household member’s filing status effective the next available month, allowing for adverse if the change reduces benefits.

If the client reports a change in their filing status after the self-attested statement on the application, the change should be due to a verifiable life event (with exceptions).

Verifiable life events include: • Divorce • Marriage • Death • Birth of a child • Adoption

E-105.2 Tax-Filer Not Claimed As a Tax Dependent

For individuals who:

a. expects to file a tax return for the current year in which an eligibility determination is being made; and

b. do not expect to be claimed as a tax dependent by another tax-filer;

the assistance unit consists of the tax-filer, the joint filer, and all persons whom the individual expects to claim as a tax dependent (including tax dependents not living in the home).

E-105.3 Individuals Claimed As Tax Dependents

For an individual who:

a. expects to be claimed as a tax dependent by another tax-filer for the current year in which an eligibility determination is being made;

the assistance unit is the assistance unit of the tax-filer claiming the individual UNLESS the individual claimed as a tax dependent meet any of the following exceptions:

1. The individual expects to be claimed as a tax dependent by someone other than a parent (natural, adopted, or step);

2. The individual is a child under age 19, living with both parents, (natural, adopted or step) but the parents do not expect to file a joint tax return;

3. The individual is a child under age 19 who expects to be claimed by a non-custodial parent.

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Official source

If the client reports a change in their filing status after the self-attested statement on the application, the change should be due to a verifiable life event (with exceptions).

Verifiable life events include: • Divorce • Marriage • Death • Birth of a child • Adoption

E-105.2 Tax-Filer Not Claimed As a Tax Dependent

For individuals who:

a. expects to file a tax return for the current year in which an eligibility determination is being made; and

b. do not expect to be claimed as a tax dependent by another tax-filer;

the assistance unit consists of the tax-filer, the joint filer, and all persons whom the individual expects to claim as a tax dependent (including tax dependents not living in the home).

E-105.3 Individuals Claimed As Tax Dependents

For an individual who:

a. expects to be claimed as a tax dependent by another tax-filer for the current year in which an eligibility determination is being made;

the assistance unit is the assistance unit of the tax-filer claiming the individual UNLESS the individual claimed as a tax dependent meet any of the following exceptions:

1. The individual expects to be claimed as a tax dependent by someone other than a parent (natural, adopted, or step);

2. The individual is a child under age 19, living with both parents, (natural, adopted or step) but the parents do not expect to file a joint tax return;

3. The individual is a child under age 19 who expects to be claimed by a non-custodial parent.