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139 (07/2026) Chapter 2:Eligibility • Section 2: Eligibility groups » The individual is a child living with both parents and is claimed as a tax dependent by one parent (such as when a parent’s tax filing status is ‘Married Filing Separately’), or » The individual is a child living with one parent and is claimed as a tax dependent by the non-custodial parent.
If any of these exceptions apply, the tax dependent’s EDG is determined based on non-filer rules. • Non-Filer EDG: If an individual does not intend to file a federal income tax return or meets a tax dependent exception outlined above, their EDG consists of the individual and, if living together, the following:
The individual’s spouse,
The individual’s children (if less than age 19), and
If the individual is a child (less than age 19), the child’s parents and the child’s siblings. For individuals determined eligible based on the 100% annual income test: • The following individuals cannot be determined eligible using the 100% annual income test (thus there is no annual income EDG formed for them):
Tax filers who plan to file “Married Filing Separately,”
Individuals who are not filing taxes and who are not claimed as a tax dependent; or
Individuals who are claimed as a tax dependent, but do not live with the person who is claiming them. • Tax filer EDG: If individuals intend to file a federal income tax return and are not claimed as a tax dependent by another individual, their EDG consists of:
The tax filer,
The tax filer’s spouse if status is “Married Filing Jointly,” and
The individuals the tax filer claims as tax dependents. • Tax dependent EDG: If individuals expect to be claimed as a tax dependent by a tax filer, their EDG is the same as the tax filer that claims them as a dependent. For individuals determined eligible for the OHP Bridge – Basic Health Program, the 200% annual income test is used and the household group is formed as follows: • Tax filer EDG
If an individual intends to file a federal income tax return with a tax filing status of ‘Married Filing Separately’, their EDG consists of the individual and, if living together, the following: The individual’s spouse; and The individual’s children who are under age 19. • If an individual intends to file a federal income tax return and are not claimed as a tax dependent by another individual, their EDG consists of: The tax filer,