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140 (07/2026) Chapter 2:Eligibility • Section 2: Eligibility groups The tax filer’s spouse if status is “Married Filing Jointly,” and The individuals the tax filer claims as tax dependents. • If an individual intends to file a federal income tax return and they are claimed as a tax dependent by another individual whom they live with, their EDG is the same as the tax filer that claims them as a dependent. • If an individual intends to file a federal income tax return and they are claimed as a tax dependent by another individual and they do not live with that individual, 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. • Tax dependent’s EDG
If an individual is not filing taxes and they expect to be claimed as a tax dependent by a tax filer by another individual whom they live with, their EDG is the same as the tax filer that claims them as a dependent.
If an individual is not filing taxes and they expect to be claimed as a tax dependent by a tax filer by and they do not live with that individual, 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. Non-Filer EDG • If an individual does not intend to file a federal income tax return and will not be claimed as a tax dependent, 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. Individuals are still considered EDG members if they are temporarily absent from the household with intent to return to the household when the purpose of their absence is complete. This is true regardless of the time the person will be temporarily absent. Some reasons include:
Education,
Military,
Work or training,
Incarceration, or
Hospitalization. Individuals are no longer considered members of an EDG when:
An individual is removed from a case or marked as permanently out of household (found on the case composition screen in ONE),