Nebraska Administrative Code
Topic - HEALTH AND HUMAN SERVICES SYSTEM
Title 477 - MEDICAID ELIGIBILITY
Chapter 14 - DEFINITIONS PERTAINING TO MAGI-BASED PROGRAMS
Section 477-14-003 - INDIVIDUAL CLAIMED AS A TAX DEPENDENT

Universal Citation: 477 NE Admin Rules and Regs ch 14 ยง 003

Current through September 17, 2024

In the case of an individual who expects to be claimed as a tax dependent by a tax filer for the taxable year of an eligibility determination, the household is the household of the tax filer claiming such individual as a tax dependent, except when:

1. The individual expects to be claimed as a tax dependent of someone other than a spouse or a biological, adopted, or step parent;

2. The individual under the age 19, a full time student in secondary school and will graduate before age 19, who expects to be claimed by one parent as a tax dependent and are living with both parents, but the parents are not expected to file a joint return.

3. Individuals under age 19, a full time student in secondary school and will graduate before age 19, who expect to be claimed as a tax dependent by a non-custodial parent.

a. To be considered a non-custodial parent, a court order, binding separation, divorce or custody agreement establishing custody must exist.

b. If no such order exists, or in the event of a shared custody agreement the custodial parent is the parent with whom the child spends most nights.

Note: If a tax dependent meets an exception see household size for a non-tax filer at 477 NAC 14-004.

Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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