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Division of Welfare and Supportive Services E-105.3 Medical Assistance Manual MAGI BUDGETING 22 Jul 01 MTL 03/22 Individuals Claimed As Tax Dependents

If the individual meets one of these exceptions, determine their assistance unit using the non-filer rules.

Note: Married spouses cannot claim each other as a tax dependent.

E-105.4 Married Couples

In the case of a married couple living together, each spouse is included in the assistance unit of the other spouse regardless of whether they expect to file a joint tax return.

E-105.4.1 Divorced Couples

If a couple is divorced under a final decree by the last day of the year, they are considered unmarried for the whole year.

E-105.4.2 Domestic Couples (NRS 122A)

Domestic partners will be treated as spouses in Nevada for determining Medicaid eligibility with the following MAGI budgeting exceptions:

Domestic partners:

a. Are not considered married for purposes of MAM E-105.4; and

b. Must claim a tax status of single or Head of Household (if qualified with a dependent other than the domestic partner); and

c. Cannot claim the other partner as a dependent unless they meet the rule for qualifying dependents after splitting the combined community income; and

d. Will be evaluated using half the combined community income earned by both partners for use in their individual MAGI assistance unit budgets. Combined income includes any earnings made during the partnership and income from jointly owned businesses, properties or the interest earned from accounts opened and paid for during the partnership. Combined income does not include RSDI/SSI. Unemployment income may be considered combined if eligibility for UIB was obtained solely during the partnership; and

e. Will have any separate income included in their individual MAGI assistance unit budget. Separate income includes RSDI/SSI, some UIB and other income not considered as community income; and

f. May be considered a stepparent to their partner’s minor children; and

g. May claim any children that were adopted by both partners as a dependent of either partner but cannot be claimed by both; and

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Official source

Division of Welfare and Supportive Services E-105.3 Medical Assistance Manual MAGI BUDGETING 22 Jul 01 MTL 03/22 Individuals Claimed As Tax Dependents

If the individual meets one of these exceptions, determine their assistance unit using the non-filer rules.

Note: Married spouses cannot claim each other as a tax dependent.

E-105.4 Married Couples

In the case of a married couple living together, each spouse is included in the assistance unit of the other spouse regardless of whether they expect to file a joint tax return.

E-105.4.1 Divorced Couples

If a couple is divorced under a final decree by the last day of the year, they are considered unmarried for the whole year.

E-105.4.2 Domestic Couples (NRS 122A)

Domestic partners will be treated as spouses in Nevada for determining Medicaid eligibility with the following MAGI budgeting exceptions:

Domestic partners:

a. Are not considered married for purposes of MAM E-105.4; and

b. Must claim a tax status of single or Head of Household (if qualified with a dependent other than the domestic partner); and

c. Cannot claim the other partner as a dependent unless they meet the rule for qualifying dependents after splitting the combined community income; and

e. Will have any separate income included in their individual MAGI assistance unit budget. Separate income includes RSDI/SSI, some UIB and other income not considered as community income; and

f. May be considered a stepparent to their partner’s minor children; and

g. May claim any children that were adopted by both partners as a dependent of either partner but cannot be claimed by both; and