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(3) Applicant is a child under nineteen (19) who lives with a custodial parent but will be claimed as a tax dependent by a non-custodial parent. 3.

Summary of Application of Relationship-Based Rules Applicant is not planning to file taxes and is not claimed as a tax dependent by another tax filer Applicant is claimed as a dependent by a tax filer who is not the applicant’s parent Applicant is a child under nineteen (19) who lives with both parents, but only one (1) parent will claim the child as a tax dependent Applicant is a child under nineteen (19) who lives with a custodial parent, but will be claimed as a tax dependent by the non-custodial parent 5.6 Determination of Household Income A. To be eligible for Medicaid using the MAGI standards, an applicant’s current monthly household income must meet the standard applicable to the applicant’s MACC group which can be found in Part 30-00-1 of this Title. B. When calculating whether an applicant is income-eligible for Medicaid under one of these coverage groups, the following factors must be considered: the members of the applicant’s household that must be included; types of countable income; current income and reasonably predicted changes; and conversion of monthly income to the FPL standards. 1. Countable household income – The Subsection below identifies all forms of countable income included when determining MAGI-based Medicaid eligibility, including those that are specific to Medicaid eligibility only. a. Adjusted Gross Income (AGI). Adjusted gross income is gross income adjusted by “above-the-line” deductions. AGI includes wages and salaries and income from a broad array of other sources, such as unemployment benefits, alimony, taxable interest, and capital gains. “Above-the-line” deductions are the adjustments people can make to their gross income. These include alimony payments, interest on student loans, and other items that appear on page one (1) of Form 1040. However, they do not include charitable