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Manual Title Virginia Medical Assistance Eligibility Chapter M04 Page Revision Date October 2018 Subchapter Subject M04 MODIFIED ADJUSTED GROSS INCOME (MAGI) Page ending with M0430.200 Page 9

The following table shows each person’s MAGI household:

Person # - Household Composition Reason Sam 4 - Sam, Sally, Susie, Sarah Tax-filer & dependents Sally 4 – Sally, Sam, Susie, Sarah Tax filer & dependents Susie 4 – Susie, Sam, Sally, Sarah Tax dependent, tax-filer parents and other tax dependent Sarah 4 - Sarah, Sam. Sally, Susie Tax dependent, tax-filer parents and other tax dependent

B. Parent, Stepparent, and Parent’s Child (not child of stepparent)

C. Husband and Wife (Childless Adults) John and Joan are a married couple. They file taxes jointly and claim Joan’s son by a first marriage, JP age 17, as a tax dependent. All of them applied for MA.

The tax household includes John, Joan and JP. Since no one is claimed as a tax dependent by anyone else, the tax household and MAGI household are the same. Ask the following questions for each tax dependent to determine if exceptions exist: • Is JP the tax dependent of someone other than a spouse or a biological, adopted, or stepparent? No • Is JP a child living with both parents, but the parents do not expect to file a joint tax return? No • Is JP a child who expects to be claimed by a non-custodial parent? No The following table shows each person’s tax filer household:

Person # - Household Composition Reason John 3 – John, Joan, JP Tax-filer & dependents Joan 3 – Joan, John , JP Tax-filer & dependents JP 3 – JP, Joan, John Tax dependent and tax-filer parents

Regina and Tyrone, both age 33, are a married couple. Regina is unemployed. The couple file taxes together. Both applied for MA

Person #-Household Composition Reason Regina 2-Regina, Tyrone Tax-filers Tyrone 2-Tyrone , Regina Tax-filers D. Father and Child Elyse, age 20, is single and lives with her father. Her father does not claim her on his taxes. Elyse applied for MA.

Person # - Household Composition Reason Elyse 1-Elyse Tax-filer