259.03 Tax Filer Rules and Non-Filer Rules for MAGI (MAM)

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*Once an individual’s tax filing status is determined, the individual’s household composition can then be determined using the following rules:

• Tax filer rules, which include the tax filer, the joint filer or spouse living with the tax filer, and all persons whom the tax filer expects to claim as a tax dependent; or

• Non-filer rules, which include:

- For adults – the non-filer, and the non-filers spouse and children if living with the non-filer; or

- For children – the child plus siblings and parents (including step-parents) if living with the child.

• Pregnant women include their fetuses in their household composition as well as in all households that also include the pregnant woman.

References: 42 CFR 435.603