259.01 Determining Tax Filing Status for MAGI (MAM)

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*Determining household composition of the Modified Adjusted Gross Income (MAGI) Assistance Group is done on an individual basis according to each individual's expected tax filing status, as follows:

. Tax filers are:

- individuals who plan to file taxes and do not expect to be claimed as a dependent on another person's taxes;

- the spouse of the tax filer, if living together, regardless of whether or not the spouse files taxes jointly with the tax filer; or

- any individual who files taxes jointly with the tax filer. This person is known as the joint filer, and is usually the tax filer's spouse; however, this individual could be separated from the tax filer, but still filing jointly with the tax filer.

. Non-filers are individuals who do not plan to file taxes and do not expect to be claimed as a dependent on another person's taxes; and

. Tax dependents are individuals who are claimed on another individual's taxes, regardless of whether they file taxes themselves. Tax dependents could be people like a tax filer's child (natural, step, adopted, or foster), parent, brother, sister, niece, nephew, or grandchild.

References: 42 CFR 435.603