Mississippi Administrative Code
Title 23 - Division of Medicaid
Part 105 - Budgeting
Chapter 1 - Introduction to Budgeting - FCC Programs
Rule 23-105-1.2 - 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.

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.