Mississippi Administrative Code
Title 23 - Division of Medicaid
Part 105 - Budgeting
Chapter 1 - Introduction to Budgeting - FCC Programs
Rule 23-105-1.4 - Non-Filer Rules

A. A non-filer is someone who neither files a federal tax return nor is claimed as a tax dependent. For individuals who are non-filers or exceptions to tax filer rules, budgeting rules depend on whether the individual is an adult or child under age 19 living in the same household.

B. A non-filer adult's household includes the non-filer, the non-filer's spouse and his/her children living together. Income includes all countable MAGI income received by the household members except the income of a child not required to file a federal tax return does not count as income to the household. The exception to the rule of counting a child's income based on his/her tax filing requirement is this: if a child is also a parent of child(ren) living in the household, the child's income must be counted toward his/her child(ren) regardless of the requirement to file a federal tax return.

C. A non-filer child's household includes the non-filer child and the child's parent(s) and siblings living together.