Page 36

• • • Tax Filer Rules Construct a tax filer’s household:  A tax filer’s household must include: The taxpayer; AND His/her spouse if they live together, regardless of whether they intend to file a federal income tax return jointly*; AND Individuals the taxpayer expects to claim as tax dependents on his/her federal income tax return 36 *Special rules for spouses living separately:  If they are filing separately, apply tax filer rules and do not include the spouse in the individual’s household  If they are filing jointly, follow state specific rules. States have the flexibility to:  Include spouses in each other’s households regardless of whether they live together  Not include spouses in the household if the spouses live separately Comparing Results to Eligibility Levels Determining Household Income Constructing a Household Purpose Stat e Specif ic Rules