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West Virginia Income Maintenance Manual Chapter 3
West Virginia Income Maintenance Manual Page 56 Chapter 3 Eligibility Determination Groups
Example 6: Cosmo is a tax filer and claims her 12-year-old grandson, Aspen, as a tax dependent. Cosmo is a tax filer. Using STEP 1, her household includes herself and her tax dependent Michael – Cosmo and Aspen = Two. Aspen is a tax dependent. Using STEP 2, he meets exception 1; therefore, his household is determined using STEP 3. Aspen’s household includes only himself = One. Example 7: Jade and Juniper are married and file taxes jointly. Juniper is pregnant. Jade is a tax filer. Using STEP 1, his household includes himself and his spouse – Jade and Juniper = Two. Juniper is a tax filer. Using STEP 1, her household includes herself and her spouse Jade. Because Juniper is pregnant her Medicaid household also includes the unborn child – Jade, Juniper, and unborn child = Three. Example 8: Iris and Crocus are married and have an adopted child named Dahlia. Iris and Crocus file taxes jointly and they both claim Dahlia as a tax dependent. Iris is a tax filer. Using STEP 1, her household includes herself, each of her tax dependents and her spouse – Iris, Crocus, and Dahlia = Three. Crocus is a joint tax filer. Using STEP 1, her household includes herself, each of her tax dependents and her spouse – Iris, Crocus, and Dahlia = Three. Dahlia is a tax dependent. Using STEP 2, she does not meet any of the exceptions. Dahlia’s household includes herself and the tax filers claiming her – Iris, Crocus, and Dahlia = Three. Dahlia lives in the home with both of her parents and is claimed by them. Her AG would be Dahlia, Iris, and Crocus = Three. Example 9: Rosemary and Sage are married but are on Social Security and do not file taxes. Rosemary’s biological grandchildren, Parsley and Basil, live with them as Rosemary has custody of them. Parsley and Basil are first cousins; neither is claimed as a tax dependent by anyone. Rosemary is a non-tax filer. Using STEP 3, her household includes herself and her spouse – Rosemary and Sage = Two. Sage is a non-tax filer. Using STEP 3, her household includes herself and her spouse – Sage and Rosemary = Two.