IM-149 October 30, 2020; IM-44 May 11, 2017; IM-97 November 9, 2015
For tax filing households, the tax filer and individuals to be claimed as dependents on a taxpayer’s federal income tax return are included when determining household size, (with some exceptions).
The household for a tax filer consists of the following individuals:
- The tax filer
- The tax filer’s spouse if living together
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NOTE: Do not count spouses who are separated, but filing taxes jointly in one another’s MAGI household.
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- All of the tax filer’s dependents (a tax dependent can be a person of any age), which may include:
- Children and siblings including stepchildren
- Children over age 19 (when claimed as dependents)
EXAMPLE: Jessie and Marley are separated, but filing taxes jointly. They have two kids, Maci and Logan, who are tax dependents. Jessie is applying for herself and the kids. Jessie’s MAGI household consists of herself, Maci, and Logan. Marley is not included in her MAGI household as he does not live in the home.
EXAMPLE: Chris is an over the road truck driver. Although he is only home every 6 weeks or so, he and his wife, Amy, are not separated. They file taxes jointly and claim one dependent child, Quin. Amy applies for coverage for herself and Quin. Amy’s MAGI household consists herself, Chris, and Quin.
The household of the tax dependent is the same as the tax filer’s household; unless the tax dependent meets one of the exceptions in 1805.030.10.20 Exceptions to MAGI Household Composition. When a tax dependent meets an exception, tax non-filer rules apply.
Exception: For Family MO HealthNet programs, a “Child” or “Children” means a person or persons who are under nineteen (19) years of age” under 13 CSR 40-7.010(B). Therefore, the parents of a person under age 19 must be included in the household composition and the parents’ income is counted even if the child claims he is a non-dependent tax filer. These individuals fall under non-filer rules because they are children who are not claimed as tax dependents.
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- Example: Mary is age 18 and she applies for MO HealthNet for Pregnant Women (MPW). She is working part-time and lives with her parents and younger brother. She states that she is a tax filer and that her parents do not claim her as a tax dependent. Mary is under age 19, but does not claim to be a tax dependent, so her household falls under non-filer rules. Her household must include her parents, her younger brother, and her unborn child.
- Example: Linda is age 18 and she applies for MO HealthNet for Pregnant Women (MPW). She is married to Bob and they have a son, Larry, who is 6 months old. Linda lives with her parents, her spouse, and her son. Bob is working part-time. Linda states that she and Bob are joint tax filers who claim Larry as a tax dependent. Linda is under age 19, but does not claim to be a tax dependent, so her household falls under non-filer rules. Her household must include her spouse, her son, her unborn child, and her parents.
Refer to the Constructing a MAGI Household chart in MEDES Resources for more information.