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Manual Title Chapter Page Revision Date Virginia Medical Assistance Eligibility M04 January 2026 Subchapter Subject Page ending with Page M04 MODIFIED ADJUSTED GROSS INCOME (MAGI) M0430.400 13

A. Two Parents Not Married To Each Other, Both File Taxes; 1 Child-In- Common, One Child Not In Common; Mom Is Pregnant

B. Tax Filer, Spouse, Their Child, His Child Not Living In the Home Jill and Max are both tax filers. Also in the home are Max’s son, Mark and their child-in-common, May. Jill is pregnant, expecting 1 baby. Max claims both children on his taxes. All applied for MA.

Jill is a tax filer who claims no additional dependents. Her MAGI household is the same as her tax household for Medicaid coverage in the LIFC covered group and includes her unborn child when determining her eligibility as a pregnant woman. Max is a tax filer with two dependent children; his MAGI household is the same as his tax household. Mark is a tax dependent living with his tax filer parent and no exceptions exist; his MAGI household is the same as the tax household. May is a tax dependent, but her parents are not filing jointly so an exception exists and non-filer rules are used for her MAGI household.

The following table shows each person’s MAGI household:

Person # - Household Composition Reason Jill 2 – Jill and 1 unborn Tax-filer pregnant woman; no other dependents Max 3 – Max, Mark and May Tax filer and two dependent children Mark 3 – Mark, Max and May Tax filer rules, tax household rules for person filing for him May 4 – May, Max, Jill and Mark Non-filer rules child with parents not filing jointly, non- married parents and half sibling.

Gerry and Bree are married and file their taxes jointly. Also in the home is their son, Tad age 7, whom they claim as their dependent. They also claim Gerry’s daughter, Tansy age 10, who does not live with them. Gerry, Bree and Tad applied for MA.

Gerry and Bree are tax filers who are married, filing jointly claiming two dependent children. Their MAGI household is the same as their tax household.

Tad is a tax dependent child and no tax dependent exceptions exist; Tad’s MAGI household is the same as the tax household. The following table shows each person’s MAGI household: Person # - Household Composition Reason Gerry 4 – Gerry, Bree, Tad and Tansy Tax filers and dependent children Bree 4 – Gerry, Bree, Tad and Tansy Tax filers and dependent children Tad 4 – Gerry, Bree, Tad, Tansy Tax filer and dependents