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E-110.1 Division of Welfare and Supportive Services MAGI BUDGETING Medical Assistance Manual Annual Income Guidelines for Children and Tax Dependents 23 Oct 01 MTL 04/23

primary/joint tax filer.

Children and tax dependents who are required to file taxes will have their total MAGI- based income budgeted toward the total household income. This includes both the taxable and non-taxable portions of their Social Security benefits.

Note: MAGI-based income of a child or tax dependent is always countable on their own assistance unit budget regardless of any requirements to file taxes or taxability.

Children and Tax Dependents must file a return if ANY of the following apply:

a. Single person, under 65, not blind; and Married persons under 65, not blind:

1. Has Earned Income only > $12,950

2. Has Unearned Income only > $1,150

3. Has combined income (earned and unearned) > $1,150; OR has

earned income (up to $12,550) plus $400 unearned income.

Note: Married individuals with gross income of at least $5, whose spouse

files a separate return with itemized deductions, are required to file

a tax return.

b. Single person, 65 or older or blind:

1. Has Earned Income only > $14,700

2. Has Unearned Income only > $2,900

3. Has combined income (earned and unearned) > $2,900; OR has

earned income (up to $12,550) plus $2,150 unearned income.

c. Single person, 65 or older AND blind:

1. Has Earned Income only > $16,450

2. Has Unearned Income only > $4,650

3. Has combined income (earned and unearned) > $4,650; OR has

earned income (up to $12,550) plus $3,900 unearned income.

d. Married person, 65 or older or blind:

1. Has Earned Income only > $14,350

2. Has Unearned Income only > $2,550

3. Has combined income (earned and unearned) > $2,550; OR has

earned income (up to $12,550) plus $1,800 unearned income.