Nebraska Administrative Code
Topic - HEALTH AND HUMAN SERVICES SYSTEM
Title 477 - MEDICAID ELIGIBILITY
Chapter 15 - HOUSEHOLD OR UNIT SIZE FOR MAGI-BASED PROGRAMS
Section 477-15-003 - INDIVIDUAL CLAIMED AS A TAX DEPENDENT

Universal Citation: 477 NE Admin Rules and Regs ch 15 ยง 003

Current through March 20, 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 the 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 is under nineteen (19) years old, expects to be claimed by one (1) parent as a tax dependent, and is living with both parents, but the parents are not expected to file a joint return.

3. The individual is under nineteen (19) years old and expects 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 court order exists, or in the event of a shared custody agreement, the custodial parent is the parent with whom the child spends most nights.

c. In the event of a joint custody arrangement, the child's household includes the individuals listed at 477 NAC 15-005 that reside in either household.

If a tax dependent meets an exception, see Household Size for a Non-Tax Filer at 477 NAC 15-005.

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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