Effective Date: November 1, 2021

Previous Policy (401-3 was previously found in 230-3 as of November 1, 2021)

A. Non-Tax Filer Household

1. A non-tax filer is someone who states they do not intend to file a tax return and do not expect to be claimed as a dependent by someone else for the tax year in which the eligibility agency is making an eligibility determination. Accept the client's statement that they do not intend to file a tax return and does not expect to be claimed as a dependent by someone else.

2. The MAGI household for a non-tax filer is based on who lives together and the relationships of those individuals. These rules apply to the non-tax-filer, the non-filer's family, and to certain individuals claimed as a dependent.

The non-tax filer rules apply to:

a. A child applicant who meets the age criteria not living parents and who does not expect to file a tax return nor be claimed as a dependent by any other tax filer;

b. A child who meets the age criteria in section 210 and who lives with:

· Parent(s) who do not expect to file a tax return, whether or not the child will file taxes.

· One parent but is claimed as a tax dependent by a non-custodial parent.

· Both parents (biological or adoptive), and is claimed by one parent, but the parents do not file a joint return.

· One parent that plans to file a tax return with their estranged spouse and the couple is permanently separated. The estranged spouse will not be included in the MAGI household.

· A child who is placed with a tax filer for adoption.

o Whose adoption has not yet been finalized before the court; and

o Whose adopting parents are claiming them as a tax dependent.

3. A child who is claimed as a tax dependent by someone other than a spouse or legal parent, regardless of whether the person will file a tax return of their own.

B. MAGI Household for Children who must use Non-Filer Rules

The MAGI household size for a child living in a situation described in A.2., will follow non-tax filer rules to determine the MAGI household size.

1. To determine the MAGI household size, include the following individuals living with the child:

· The child;

· All parents of the child;

· All siblings of the child who are

o Under age 19; or

o Age 19 or 20 and enrolled in school full-time.

· The number of expected unborn children of anyone included in the household who is pregnant;

· If the child is married, the spouse of the child; and

· Any children of the child or child's spouse who meet the age criteria in c.

2. Temporary absence rules apply ( 402-1 ).

Household chart for non-filer households (people who live together)

Children under age 19 who live with non-filer parent Children under age 19 who do not live with parents, and do not file taxes on their own · Child · Child · Parents · Spouse of child if married · Siblings of child who meet age criteria · Children of the individual or spouse who meet the age criteria · Spouse of child if married · Siblings of child who meet the age criteria · Expected number of unborn of anyone included in the household who is pregnant · Expected number of unborn of anyone included in the household who is pregnant · Children of the individual or spouse who meet the age criteria