Mississippi Administrative Code
Title 23 - Division of Medicaid
Part 105 - Budgeting
Chapter 1 - Introduction to Budgeting - FCC Programs
Rule 23-105-1.3 - Exceptions to Tax Filer Rules

A. A tax dependent who is not the tax filer's spouse or child is treated as a non-filer, described in Rule 1.4.

B. A tax dependent under age 19 who lives with two parents who do not expect to file a joint tax return is treated as a non-filer, described in Rule 1.4.

C. A tax dependent claimed as a tax dependent by a non-custodial parent is treated as a non-filer, described in Rule 1.4. The child is not a member of the custodial parent's household even though the child physically resides in the home. The child's income does not count in the custodial parent's household income.