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Families and Children Manual Policy Manual Number: 010.015 Section: Financial Eligibility Chapter: Eligibility Determination Group for MAGI

May 1, 2026 Division of TennCare 3 d. Tax Filer Household The following would be included in the tax filer’s household: i. The tax filer; ii. All individuals whom the tax filer expects to claim as a tax dependent; iii. The tax filer’s spouse if living in the household, regardless of whether the couple expects to file jointly or separately. Reminder: The tax dependent’s EDG is the same as the tax filer that claims the tax dependent. e. Tax Dependent Exceptions There are 3 exceptions to the general rule for applicants claimed as tax dependents. An applicant who meets any of the following is subject to the non-filer household rules: i. The tax filer is someone other than the applicant’s spouse, or natural, adopted or step parent; ii. The applicant is under age 19, or 21 if a full-time student, and is claimed as a tax dependent by one parent, but her parents live together (and do not file a joint tax return); or iii. The applicant is under age 19, or 21 if a full-time student, and expects to be claimed as a tax dependent by a non-custodial parent. 5. Non-Filers and Applicants Not Claimed as Tax Dependents Applicants who do not expect to file taxes and are not claimed as tax dependents by another tax payer or applicants that meet one of the three tax dependent exceptions are subject to non-filer household rules. For applicants subject to the non-filer household rules, the EDG includes the applicant and if living with the applicant: a. The applicant’s spouse; b. The applicant’s natural, adopted and stepchildren under age 19, or 21 if a full time student; c. For applicants under age 19, or 21 if a full time student, the applicant’s natural, adopted or step- parent; and d. For applicants under age 19, or 21 if a full-time student, the applicant’s natural, adoptive and stepsiblings who are under age 19, or 21 if a full-time student. 6. Pregnant Women When determining EDG size for a pregnant woman, the pregnant woman is counted as herself plus the number of children she is expected to deliver. When determining EDG size for other applicants in the household, the pregnant woman is counted as one person.