All Medicaid Programs |
Obsolete Policy |
No Previous MAGI Policy
Non-Tax Filer Household
A non-tax filer is someone who states she does not intend to file a tax return and does not expect to be claimed as a dependent by someone else for the tax year in which the eligibility agency is making a determination of eligibility. Accept the client's statement that he or she does not intend to file a tax return and does not expect to be claimed as a dependent by someone else.
The MAGI household for a non-tax filer is based on who lives together and the relationships of those individuals. These rules apply to the non-tax-filer and to certain individuals claimed as a dependent.
These rules apply to:
An individual who does not expect to file a tax return nor be claimed as a dependent by any other tax filer;
A child who meets the age criteria in B.
who lives with parents who do not expect to file a tax return;
who lives with one parent but is claimed as a tax dependent by a non-custodial parent;
who lives with both parents (biological or adoptive) but the parents will not file a joint tax return;
An individual who is not the spouse or child of the tax payer claiming him as a dependent.
MAGI household for a non-filer who is not claimed as a dependent by any tax filer
The individual's MAGI household size for a non-tax filer who does not expect to be claimed as a tax dependent by anyone includes the following people living with the individual.
The individual;
The spouse;
Children of the individual or spouse who are either:
Under age 19; or
Age 19 or 20 and enrolled in school full-time.
The number of expected unborn children of anyone included in the household who is pregnant.
If the individual meets the age criteria in c., include the individual's parents and any siblings who also meet that age criteria.
Temporary absence rules apply. (350-4)
When a child who meets the age criteria lives in a household with parents who do not expect to file a tax return, but the child expects to file a tax return and cannot be claimed as a dependent on someone else's tax return, the child is treated as a tax filer. Follow the rules in 341-1 for Tax Filers to determine the child's MAGI household.
A child who exceeds the age criteria under c. is not counted as part of the non-filer parent's household. Build the MAGI household for that child as an adult. Determine if the child will file a tax return, and use the rules for either a tax filer (Sec 341-1) or a non-tax filer (341-2).
Household chart for non-filer households (people who live together)
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Adult non-filer (does not meet age criteria of a child) |
Spouse of non-filer (does not meet age criteria of a child) |
Children who don't file, and meet age criteria |
Other dependents claimed by a filer (some dependents may not live with the tax filer claiming them) |
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· Individual |
· Individual |
· Child |
· Individual |
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· Spouse |
· Spouse |
· Parents |
· Spouse |
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· Children of the individual or spouse who meet the age criteria |
· Children of the individual or spouse who meet the age criteria |
· Siblings who meet age criteria |
· Parents, and siblings who meet the age criteria, if the individual also meets the age criteria of a child |
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· Expected number of unborn of anyone included in the household who is pregnant |
· Expected number of unborn of anyone included in the household who is pregnant |
· Expected number of unborn of anyone included in the household who is pregnant |
· Expected number of unborn of anyone included in the household who is pregnant |
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· Spouse of child if married |
· Children of the individual or spouse who meet the age criteria |
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· Children of the individual or spouse who meet the age criteria |
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