28.05 APTC and CSR

Definition: Tax dependent. For purposes of APTC and CSR, the term “tax dependent” has the same meaning as the term “dependent” under § 152 of the Code. Basic rule. Financial eligibility for APTC and CSR is determined based on household income as defined in paragraph (c) of this subsection. Household income.18 Household income is the sum of: A tax filer’s MAGI; plus The aggregate MAGI of all other individuals who: (i) Are included in the tax filer’s household (as defined in paragraph (d) of this subsection); and (ii) Are required to file a federal income tax return for the benefit year. Household. The household consists of the tax filer, the tax filer’s spouse (if married within the meaning of 26 CFR § 1.7703-1), and all individuals claimed as the tax filer’s tax dependents. As described in § 58.02(b)(2), 17 42 CFR § 435.602. 18 26 CFR § 1.36B-1(e). married couples must file joint federal tax returns in order to be considered for APTC and CSR, unless the tax filer meets the exception criteria defined in § 12.03(b) (victim of domestic abuse or spousal abandonment). Parties to a civil union may qualify for APTC and CSR by filing separate tax returns. Financial eligibility standards – Medicaid for the aged, blind, and disabled (MABD) (01/01/2026, GCR 25-054)