23 Miss. Code. R. 105-1.2 - Tax Filer Rules

A. A tax filer's household includes the tax filer, spouse and all dependents that the tax filer claims or plans to claim in the tax year for which eligibility is requested.

1. Spouses whose tax filing status is married filing jointly are considered one household whether living together or separately.

2. Spouses whose tax filing status is married filing separately are considered one household if living together. If living apart, they are treated as two (2) separate households.

3. A tax filer household in any other tax filing status includes the tax filer and all dependents that the tax filer claims.

B. A tax dependent's household is the same as the tax filer's household, with certain exceptions. The exceptions to counting tax dependents according to tax filer rules are described in Rule 1.3.

C. If a tax dependent is married and living with his/her spouse but claimed by a parent as a tax dependent, the tax dependent's household includes the parent tax filer's household plus the tax dependent's spouse. The spouse's household would be limited to the two (2) spouses unless both spouses were claimed by their separate parent(s).

D. A tax filer's household income includes all countable MAGI income received by household members except the income of a tax dependent does not count unless the dependent is required to file a federal tax return.

E. A tax dependent who is also a parent of child(ren) living in the household must have his/her income counted toward his/her child(ren), regardless of whether the tax dependent parent is required to file a tax return. The tax dependent's income would not count in the tax filer's household but would count in the child(ren)'s household using non-filer rules.

Notes

23 Miss. Code. R. 105-1.2

42 CFR§435.603 (Rev. 2012)