- ALL FAMILY SUPPORT DIVISION OFFICES
- PATRICK LUEBBERING, DIRECTOR
- CHILD TAX FILING THRESHOLDS FOR MAGI PROGRAMS
MANUAL REVISION #31
This memorandum provides clarification to child income in the MAGI MO HealthNet Policy Manual section, 1805.030.20.10 Income Excluded Under MAGI.
Income that does not have federal income taxes paid out is not countable income for MAGI programs. A child is not required to pay federal income taxes until the child’s income reaches:
- $6,350 of earned income, or
- $1,050 of unearned income.
NOTE: Do not include SSA income in these thresholds. There is a formula used to calculate SSA income and its filing threshold for children; see MAGI MO HealthNet Policy Manual section 1805.030.20.05 Income Included Under MAGI.
These figures change annually in January. The amounts in this memo are from the 2017 IRS Publication 501.
- Review this memorandum with appropriate staff.