Texas Administrative Code
Title 1 - ADMINISTRATION
Part 15 - TEXAS HEALTH AND HUMAN SERVICES COMMISSION
Chapter 366 - MEDICAID ELIGIBILITY FOR WOMEN, CHILDREN, YOUTH, AND NEEDY FAMILIES
Subchapter K - MODIFIED ADJUSTED GROSS INCOME METHODOLOGY
Section 366.1107 - Determination of Household Composition

Universal Citation: 1 TX Admin Code ยง 366.1107

Current through Reg. 49, No. 38; September 20, 2024

(a) To determine household composition, an individual is designated as:

(1) a taxpayer;

(2) a tax dependent who does not meet any exceptions;

(3) a tax dependent who meets one or more of the exceptions set out in RSA 435.603(f)(2); or

(4) not a taxpayer or tax dependent.

(b) If the individual is a taxpayer, the following individuals are included in the taxpayer's household composition:

(1) the taxpayer;

(2) the taxpayer's spouse, if the taxpayer and the spouse live together;

(3) the taxpayer's spouse, if the taxpayer and spouse file a joint federal income tax return; and

(4) any individual the taxpayer expects to claim as a tax dependent for the taxable year in which Medicaid eligibility is requested.

(c) If the individual is a tax dependent, the following individuals are included in the tax dependent's household composition:

(1) the tax dependent;

(2) the household composition of the taxpayer claiming the tax dependent; and

(3) the tax dependent's spouse, if the tax dependent and the spouse live together.

(d) The rules in subsection (e) of this section apply to a tax dependent who:

(1) is not the taxpayer's spouse or the taxpayer's child;

(2) is a child who lives with both parents who did not file a joint federal income tax return and was claimed by one parent; or

(3) is a child who is claimed as a tax dependent only by a non-custodial parent.

(e) The household composition of an individual who is not a taxpayer or a tax dependent includes:

(1) the individual's spouse;

(2) the individual's children; and

(3) if a child, the individual's parents and siblings.

(f) A spouse is included in an individual's household composition if living together or filing a joint federal income tax return.

(g) Subsection (c) of this section applies to an individual who is both a tax dependent and taxpayer.

(h) The number of unborn children is included in the household composition of:

(1) a pregnant woman; and

(2) any individual whose household composition includes the pregnant woman.

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