817             MAGIModified Adjusted Gross Income Medicaid Household Composition

Each individual's MAGIModified Adjusted Gross Income Medicaid household composition is determined based on IRSInternal Revenue Service tax filing rules. In many cases, individuals in the same household will all have the same MAGIModified Adjusted Gross Income Medicaid household composition. However, as each person's household is determined individually, members of the same household may have different MAGIModified Adjusted Gross Income Medicaid household compositions.

DPADivision of Public Assistance will use the individual's statement regarding tax-filing expectations. Tax filing information provided by the household should be for the taxable year in which Medicaid eligibility is being determined. For example, a Medicaid application submitted in 2016 is asking the household what they expect to do for their 2016 taxes.

Each individual will either be a Tax Filer, Non-Tax Filer, or Tax Dependent. A Tax Dependent may also be a Tax Filer.

1)  Tax Filer (TF):  any individual who files a tax return or can reasonably expect to file a tax return. If the individual doesn't know the tax filing status, the ETEligibility Technician is to consider the individual a Non-Tax Filer and determine eligibility based on household relationships.

2)  Non-Tax Filer (NF):  any individual who does not file taxes or does not expect to file a tax return. This includes individuals receiving SSISupplemental Security Income or individuals who do not make a certain level of income (which varies based on age, marital status, and type of income the individual receives). If the individual doesn't know the tax filing status, the ETEligibility Technician is to determine eligibility based on household relationships.

3)  Tax Dependent (TD): any individual supported by a tax filer for over half of a calendar year. Most often tax dependents are children, but sometimes a parent of the tax filer that is living in the house, or a non-related person.