IM-75 June 20, 2017; IM-97 November 9, 2015
Modified Adjusted Gross Income (MAGI) methodology uses federal tax filing status to determine the household composition. Individuals on the same case or application may have different household compositions than other individuals in their household.
It must be first be determined if the individual expects to file taxes or expects to be claimed as a dependent before applying tax filer rules or non-filer rules. Self-attestation is accepted for tax filing status/tax filing relationships.
NOTE: When the tax filing status is unknown or questionable, send an IM-31A to request clarification of the expected tax filing status and tax relationships. If the individual fails to provide the requested clarification, reject/close the case/application for Failure to Cooperate.
Tax filer rules apply if the individual intends to file a federal income tax return or be claimed as a dependent on a federal income tax return for the year coverage is requested. When the individual attests to being a filer or a dependent on a federal tax return, apply tax filer rules even when the individual is not required to file, and regardless of whether the tax return is actually filed.
Non-filer rules apply when the individual does not plan to file a federal income tax return and does not expect to be claimed as a tax dependent on a federal income tax return for the year coverage is requested.
Tax dependents are normally part of the tax-filer’s household with some exceptions: refer to manual section, 1805.030.10.20 Exceptions to MAGI Household Composition.