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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 M0430.300 Page 10

M0430.300 NON TAX FILER HOUSEHOLD EXAMPLES

A. Example for non- filer HH with child over age 19

B. Married Parents and Their Dependent Children Jill lives with her daughter, Lea, age 24 and her son, Mike, age 15. Lea and Mike’s father is deceased. Jill and Mike receive Social Security survivor’s benefits. They do not file taxes. All applied for MA. The following table shows each person’s MAGI household:

For individuals who neither file a tax return nor are claimed as a tax dependent for the taxable year in which an initial determination or renewal of eligibility is being made, the household consists of the individual and, if living with the individual:

• the individual's spouse • the individual's natural, adopted and stepchildren under the age 19 • the individual's natural, adopted and stepparents and natural, adoptive and step siblings under the age of 19.

Person # - Household Composition Reason Jill 2 Jill, Mike Non tax filer household- parent and child under age 19 Mike 2 Mike, Jill Non tax filer household-child under age 19 and parent Lea 1-Lea Non-filer over age 19 (MAGI Adults)

Josh and Penny are a married couple. They live with their children Daisy and Kate, both under age 18. They do not expect to file federal taxes this year so non- filer rules are used. All applied for MA. The following table shows each person’s MAGI household.

Person # - Household Composition Reason Josh Josh, Penny, Daisy, Kate Non -filer household-married parents living with 2 children in common Penny (Spouse) Josh, Penny, Daisy, Kate Non- filer household-married parents living with 2 children in common Daisy Josh, Penny, Daisy, Kate Non- filer household-married parents living with 2 children in common Kate Josh, Penny, Daisy, Kate Non- filer household-married parents living with 2 children in common