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E-105.4.2 Division of Welfare and Supportive Services MAGI BUDGETING Medical Assistance Manual Domestic Couples (NRS 122A) 22 Jul 01 MTL 03/22 h. Must provide verification of a domestic partnership as a pre-eligibility requirement (see MAM D-140.1). Failure to provide verification may cause ineligibility for the entire household. Registration with the Secretary of State in Nevada is no longer required.

E-105.5 Non-Filer Rules

For an individual who:

a. does not expect to file a federal tax return; and

b. does not expect to be claimed as a tax dependent for the taxable year in which an eligibility determination is being made; or

c. who meets an exception to the tax dependent rules,

the household consists of the individual and, if living with the individual;

a. The individual's spouse; and

b. The individual's natural, adopted and step children under the age19; and

c. In the case of children under the age 19:

1. the child’s natural, adopted and step parents; and

2. natural, adoptive and step siblings under the age 19.

E-110 Assistance Unit Budgeting

Budget the current monthly taxable income of every individual included in the assistance unit with the following exception:

a. The assistance unit budget for a parent or primary/joint tax filer would not include the income of a child or tax dependent unless the child/tax dependent is required to file a tax return for the taxable year in which eligibility is being determined. A child/tax dependent does not need to actually file a tax return for the income to be required in the budget (see MAM E-110.1).

b. When determining the assistance unit budget for a child who is not living with a parent (e.g., a child living with a grandparent), the child’s MAGI-based income is always counted in determining the child’s eligibility, even if the child’s income is below the tax filing threshold.

c. When determining the assistance unit budget of a tax dependent who is claimed by someone other than a parent, the tax dependent’s MAGI-based income is always counted in determining his/her own eligibility, even if the income does not meet the tax filing threshold.