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Whose Income Is Counted? Exceptions 84 Usually the MAGI of all individuals in an individual’s household must be counted toward household income, but there are two exceptions: Income of most children not expected to be required to file a federal income tax return; and Income of most tax dependents not expected to be required to file a federal income tax return Note: These rules are based on whether or not an individual is “expected” to be required to file taxes for the year coverage is received; it does not matter whether an individual eventually does or does not file taxes. 2019 Filing Requirements for Individuals Under 65 Unearned income > $1,100 Earned income > $12,200 Gross income > than the larger of $1,100 Earned income (up to $ 11,850) plus $350 The IRS updates the filing thresholds annually. For eligibility determinations and renewals, Medicaid/CHIP uses the most recent filing thresholds, even if they are from the previous tax year. Comparing Results to Eligibility Levels Determining Household Income Constructing a Household Purpose 1 2