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2.3.2 Forming the Test Group Using Modified Adjusted Gross Income Relationship Rules Individuals who meet one of the exceptions to the MAGI tax filing rules or who are not tax filers or tax dependents will have their eligibility determined using MAGI relationship rules. Under relationship rules, only include individuals who are living in the home with the target. If the target individual is under 19, then the target’s group includes the target’s parents, the target’s spouse, the target’s siblings under age 19 (including step and half siblings), and the target’s children. If the target individual is over age 19, the target’s group includes the target’s spouse and the target’s children under age 19. If there is a pregnant woman in the group, include the number of expected babies in the group size. Verification of the number of expected babies is not required unless questionable. If the number of babies is unknown, add one to the group size. 2.3.3 Modified Adjusted Gross Income Flowchart The following flowchart may assist workers in forming groups under MAGI rules.