Date Effective: August 1, 2015

Previous Policy

The MAGI household composition rules determine when to count an unrelated adult in the household size, and whether that person's income would count. (See Section 230 & 230-1.)

If an unrelated adult claims to be the legal parent of a child in the household, follow the policy in 215-1 and 215-2 on how to establish parental relationship.

If the adult is the legal parent of any child in the home, he will be counted in the child’s household size, and his income must be counted for that child

If an unrelated adult lives in the household, that adult may be counted in the tax filer's household, if the tax filer claims that adult as a tax dependent.

The tax filer would not be included in the unrelated adult’s household size.