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Note IM agencies are not required to know tax rules and can accept self-attestation from applicants and members about their tax dependents, unless it is questionable. Whether someone is a tax filer or is a dependent of a tax filer is based on what the person plans to do for the current calendar year’s taxes, and not on what they are required to do based on IRS tax law. For example, many people file taxes even though they are under the filing threshold because they want to receive their full tax refund or to qualify for the Earned Income Tax Credit. If a member reports that they plan to file taxes, the member will be treated as a tax filer in the test group, even if the member is below the threshold for being required to file. Out-of-the-Home Tax Dependents A tax filer is able to claim individuals who live outside of their home as their tax dependents. Common examples include college students and other adult children, elderly parents, or siblings who do not live with the filer(s). Tax filers can also claim a deceased child as their tax dependent in the year that the child has died. In these instances, the deceased child would be included in the tax filer’s group size, though the child would not be eligible for benefits on that application. Deceased Co-Filers It is possible for a person to file their taxes jointly with a deceased spouse for the taxable year in which the spouse died. As of February 1, 2014, the deceased co-filer should be added to assistance groups according to MAGI rules for adding the jointly filing spouse of a tax filer. Household Members in the Military Deployed military members are still considered part of a tax household. Under MAGI rules, the military member’s taxable income will count in the household and they will also be included in the household’s group size, as appropriate. If a household member is absent due to military activity, they may be included in the group size but will not be eligible for assistance on this case. Married Couples Married individuals who are living together are always included in each other’s group size, even if they are filing taxes separately. If a married couple is living apart but filing jointly, the couple is included in each other’s group size. If the married couple is living apart and filing taxes separately, or are not planning to file taxes, do not include them in each other’s group size. 2.3.1.2 Tax Dependents In general, a tax dependent’s household will be the same as their tax filer’s household, even if the tax dependent is also a tax filer. However, if any of the following situations apply, then the tax dependent's eligibility is based on MAGI relationship rules: • The individual is being claimed as a dependent by a parent outside of the home (a non-custodial parent is defined as a parent who is living apart from the parent applying for benefits for the child) • The individual is being claimed as a dependent by someone who is not their parent • The individual lives with both parents and their parents are not married filing jointly