Appendix E   Desk Guide for MAGI Household Composition

If an individual is considered a TAX FILER–

Household includes:

• TAX FILER.

• Spouse of TAX FILER (if living with TAX FILER).

• All claimed TAX DEPENDENTS of TAX FILER.

If an individual is considered a TAX DEPENDENT–

Household includes:

• TAX DEPENDENT.

• Claiming TAX FILER.

• Claiming TAX FILER’S spouse (if living with TAX FILER).

• Other TAX DEPENDENTS of claiming TAX FILER.

• TAX DEPENDENT’s spouse (if living with TAX DEPENDENT).

NOTE: If an individual is listed as both a TAX FILER and a TAX DEPENDENT, the individual will be considered a TAX DEPENDENT for MAGI Household Composition.

If an individual is considered NON-FILER–

Household includes (if living in household):

• NON-FILER.

• Spouse of NON-FILER.

• Child(ren) under age 19 (biological, adopted or step-child(ren)) of NON-FILER.

If a CHILD is a target being determined under NON-FILER rules, household includes (if living in household):

• CHILD.

• Parent(s) (biological, adopted or step-parent(s)).

• Sibling(s) under age 19 (biological, adopted or step-sibling(s)).

• Child's Spouse

• Child’s child(ren) (biological, adopted or step-child(ren))

Exceptions to Rules Above (Use NON-FILER Rules):

1.     A TAX DEPENDENT who is claimed by someone other than a spouse or parent (biological, adopted or step-parent).

2.     A TAX DEPENDENT (under age 19) who lives with both parents, but whose parents will not file jointly and only one parent claims child.

3.     A TAX DEPENDENT (under age 19) who is claimed by a non-custodial parent.

4.     A TAX DEPENDENT (under age 19) whose parents are married and will file jointly, but one parent does not live in the home due to a separation or pending divorce.  The parent outside of the household will not be included in budget group.

5.     A TAX FILER who cannot provide proof of their TAX DEPENDENTS.

Definitions

•  Tax Filer – an individual who expects to file a tax return for the taxable year in which an initial determination or renewal of eligibility is being made.

•  Tax Dependent – an individual who expects to be claimed as a tax dependent by another taxpayer for the taxable year in which an initial determination or renewal of eligibility is being made.

•  Non-Filer – an individual who does not expect to file a tax return and does not expect to be claimed as a tax dependent for the taxable year in which an initial determination or renewal of eligibility is being made.

•  Child – For MG00 category, any child age 18 or younger.  For MG27 category, a child under age 18, or age 18 and a full-time secondary or vocational student.