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Manual Title Chapter Page Revision Date Virginia Medical Assistance Eligibility M04 April 2022 Subchapter Subject Page ending with Page M04 MODIFIED ADJUSTED GROSS INCOME (MAGI) M0430.100 7 The tax filer household is composed of the individual who expects to file a tax return this year and does not expect to be claimed as a dependent by another tax filer. The household consists of the tax filer and all individuals the tax filer expects to claim as a tax dependent. 2. Tax Dependent Household Composition means all dependents expected to be claimed by another tax filer for the taxable year. Except for adoption assistance children with special needs for medical or rehabilitative care and children who have been in a Level C PRTF for at least 30 consecutive days, the household of a tax dependent who does not meet an exception in M0430.100 B.2 below is the same as the tax filer’s household. If the tax dependent is living with a tax filer other than a parent or spouse or is living separately from the parent claiming him as a dependent, the tax dependent is included in the tax filer household, but the tax filer is NOT included in the tax dependent’s household. An adoption assistance child with special needs for medical or rehabilitative care or a child who has been in a Level C PRTF for at least 30 consecutive days is in his own household with no parents or siblings. Exceptions to the tax household composition rules apply when: • individuals other than biological, adopted or stepchildren are claimed as tax dependents, • children are claimed by non-custodial parents, • children under age 19 live with both parents and expect to be claimed as a tax dependent by one parent, but parents (married or unmarried) do not expect to file jointly, • the tax dependent is an adoption assistance child with special needs for medical or rehabilitative care or a child who has been in a Level C PRTF for at least consecutive 30 days. 3. Non Filer Household Composition The Non Tax Filer household rules mirror the tax filer rules to the maximum extent possible. • The household consists of parents and children under age 19. Exception: An adoption assistance child with special needs for medical or rehabilitative care or a child who has been in a Level C PRTF for at least 30 consecutive days is in his own household with no parents or siblings. • Non-filer rules are used when a child is claimed as a tax dependent of someone not living in the home. • Non-filer rules are used in the case of a multi-generational household where the tax dependent is also the parent of a child. • Spouses, parents, stepparents and children living together are included in the same household. Exception: An adoption assistance child with special needs for medical or rehabilitative care or a child who has been in a Level C PRTF for at least 30 consecutive days is in his own household with no parents or siblings. • Children under age 19 living with a relative other than a parent are included in a household only with siblings/stepsiblings under age 19 who also live in the home.