Page 363

West Virginia Income Maintenance Manual Chapter 3

West Virginia Income Maintenance Manual Page 52 Chapter 3 Eligibility Determination Groups

Tax Dependent’s Income Example 1.1: Same situation as above. Blossom is also applying for health coverage. Her MAGI household will include only herself using non-filer MAGI household size rules below. Because Blossom is neither a child nor a tax dependent in her own MAGI household, her income will count toward determining her MAGI eligibility. 3.7.3 THE MAGI HOUSEHOLD NEEDS GROUP (NG) The needs group is the number of individuals included in the MAGI household size based upon the MAGI rules for counting household members. To determine the MAGI household size, the following step-by-step methodology is used for each applicant. For purposes of applying the MAGI methodology: • Child means natural, adopted, or stepchild; • Parent means natural, adopted, or stepparent; • Sibling means natural, adopted, half, or stepsibling. In the case of married couples who reside together, each spouse must be included in the MAGI household of the other spouse, regardless of whether they expect to file a joint tax return or whether one spouse expects to be claimed as a tax dependent by the other spouse. The MAGI household of the pregnant woman also includes her unborn child(ren). This methodology must be applied to each applicant in the MAGI household separately: STEP 1: IS THE APPLICANT A TAX FILER (and will NOT be claimed as a tax dependent)? IF NO: Move to STEP 2. IF YES: The applicant’s MAGI household includes themselves, each individual he expects to claim as a tax dependent, and his spouse if residing with the tax filer. This is known as the tax filer rule. STEP 2: IS THE APPLICANT CLAIMED AS A TAX DEPENDENT ON SOMEONE ELSE’S

TAXES? IF NO: Move to STEP 3.