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228 (07/2026) Chapter 2:Eligibility • Section 5: Financial eligibility • Children, regardless of age, who are included in the household of a parent, and • Tax dependents. IRS code § 6012(a) (1) is used to determine who is required to file a tax return and considers the following: marital and filing status, disability, blindness and type of income being received. ONE relies on the non-financial information collected and income information entered on the annual income screen to determine whether a person is required to file. Certain deductions allowable under IRS can be deducted from countable MAGI-based and MAGI income. These deductions are excluded from countable MAGI-based and MAGI income, before comparing the income to the applicable MAGI Income Standard to determine financial eligibility. Some allowable tax deductions are not available to select from in ONE. When a deduction is reported and not available as a drop-down to select from, select “Other Allowable Tax Deduction/Expense.” The HSD medical programs listed below do not use MAGI income methodology and do not have an income test: • Extended Medical Assistance (EXT) • Former Foster Care Youth Medical (FFCYM) • Substitute Care (SAC) Click here for examples: Income limits. Oregon Administrative Rule(s) 461-155-0030 — Income and Payment Standards; REF, TANF 461-155-0180 — Income Standards; Not OSIP, OSIPM, QMB 461-155-0225 — Income Standard; REFM 461-160-0160 — Earned Income Deduction; REF, REFM, and TANF 461-155-0190 — Income and Payment Standards; SNAP and DSNAP 461-160-0400 — Use of Income to Determine Eligibility and Benefits; SNAP 461-110-0750 — Benefit Group 414-175-0015 — Eligibility Group Structure 461-155-0020 — Prorated Standards; Adjusted Number in Household; TANF 461-155-0030 — Income and Payment Standards; REF, TANF 461-160-0100 — How Income Affects Eligibility and Benefits; REF, REFM, TANF 414-175-0023 — Requirement to Establish a Child Care Need and Hours Authorizations 414-175-0075 — Child Care Provider Eligibility Standards, Payment Rates, Payment Limits, and Payable Hours 414-175-0050 — Income Limits and Copay Amounts 461-155-0250 — Income and Payment Standards; OSIPM 461-155-0290 — Income Standard; QMB-BAS 461-155-0295 — Income Standard; QMB-SMB, QMB-SMF 410-200-0315 — Standards and Determining Income