Page 366

West Virginia Income Maintenance Manual Chapter 3

West Virginia Income Maintenance Manual Page 55 Chapter 3 Eligibility Determination Groups

Elm is a tax filer. Using STEP 1, his household includes himself and his tax dependent Birch – Elm and Birch = Two. Birch is a tax dependent. Using STEP 2, he meets exception 3; therefore, his household is determined using STEP 3. Birch’s household includes himself, the parent, and any siblings with whom he resides. Birch’s Medicaid household cannot be determined based on an application submitted by Elm. The parent with whom Birch resides must submit an application on his behalf. Example 3.1: Holly is a tax filer who lives with her 10-year-old son, Birch. Birch is claimed as a tax dependent by Elm from the example above, his non-custodial parent. Holly is a tax filer. Using STEP 1, her household includes herself only – Holly = One. Birch is a tax dependent. Using STEP 2, he meets exception 3; therefore, his household includes himself and his custodial parent Holly – Birch and Holly = Two. Example 4: Heather is a tax filer and claims her daughter Rose, age 16, and her mother Lily, age 76, as tax dependents. Neither Rose nor Lily is a tax filer. Heather is a tax filer. Using STEP 1, her household includes herself and her tax dependents Rose and Lily – Heather, Rose, and Lily = Three. Rose is a tax dependent. Using STEP 2, she does not meet any exceptions; therefore, her household includes herself, Heather, the tax filer claiming her, and Lily the other tax dependent – Rose, Heather, and Lily = Three. Lily is a tax dependent. Using STEP 2, she meets exception 1; therefore, her household is determined using STEP 3. Lily’s household includes herself = one. Example 5: Daisy is a tax filer and claims her daughter Willow, age 20, and Willow’s daughter Poppy, age 1, as tax dependents. Neither Willow nor Poppy is a tax filer. Daisy is a tax filer. Using STEP 1, her household includes herself and her tax dependents Willow and Poppy – Daisy, Willow, and Poppy = Three. Willow is a tax dependent. Using STEP 2, she does not meet any exceptions; therefore, her household includes herself; Daisy, the tax filer claiming her; and Poppy, the other tax dependent – Daisy, Willow, and Poppy = Three. Poppy is a tax dependent. Using STEP 2, she meets exception 1; therefore, her household is determined using STEP 3. Poppy’s household includes herself and her mother Willow – Willow and Poppy = Two.