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General Filer Rules: Tax Filer vs. Tax Dependent Apply different Medicaid/CHIP household rules based on whether the person is the “tax filer” or the “tax dependent” “Tax Filer” Individual plans to file a federal income tax return and does not expect to be claimed as a tax dependent on someone else’s federal income tax return for the year coverage is sought. “Ta x Dependent” Individual expects to be claimed as a “tax dependent” for the year coverage is sought. Example: A father, who plans to claim his child as a tax dependent, is called the “tax filer.” The child, claimed by his father, is a “tax dependent.” A taxpayer’s dependents count for constructing a household when determining MAGI eligibility. 35 Comparing Results to Eligibility Levels Determining Household Income Constructing a Household Purpose