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If Tax Dependent Meets an Exception, Apply Non-Filer Rules  Use relationship-based rules to construct a household for tax dependents who meet at least one of the exceptions to the tax dependent rules  Under the relationship-based non-filer rules, the household is based on the family members who live with the individual  Reminder that the non- filer rules vary slightly for children versus adults 48 Comparing Results to Eligibility Levels Determining Household Income Constructing a Household Purpose