Washington Administrative Code
Title 182 - Health Care Authority
WASHINGTON APPLE HEALTH
Chapter 182-506 - Medical financial responsibility
Section 182-506-0012 - Determining a person's medical assistance unit
Universal Citation: WA Admin Code 182-506-0012
Current through Register Vol. 24-18, September 15, 2024
This section applies to people whose financial eligibility for Washington apple health coverage is based on modified adjusted gross income methodology.
(1) Determining a tax filer's medical assistance unit (MAU).
(a) A
tax filer is a person who:
(i) Expects to file
a federal income tax return; and
(ii) Does not expect to be claimed as a tax
dependent on a federal income tax return.
(b) If the applicant or recipient is a tax
filer, the following people constitute the applicant's or recipient's MAU:
(i) The tax filer;
(ii) The tax filer's spouse, if residing with
the tax filer; and
(iii) Everyone
the tax filer expects to claim as a tax dependent.
(2) Determining a tax dependent's MAU.
(a) A tax dependent is a person who
expects to be claimed as a tax dependent on a tax filer's federal income tax
return.
(b) If the applicant or
recipient is a tax dependent:
(i) The
following people constitute the tax dependent's MAU unless the tax dependent
meets one of the exceptions in (b)(ii) of this subsection:
(A) The tax dependent;
(B) The tax dependent's spouse, if living
with the tax dependent;
(C) The tax
filer who claims the tax dependent;
(D) The spouse of the tax filer who claims
the tax dependent, if living with the tax filer; and
(E) All tax dependents claimed by the tax
filer.
(ii) A tax
dependent who meets one of the exceptions below is treated as a nonfiler under
subsection (3) of this section:
(A) A tax
dependent who is neither the spouse nor the child of the tax filer;
(B) A child under age nineteen who resides
with both parents and those parents do not file a joint tax return;
or
(C) The tax dependent expects to
be claimed by a noncustodial parent.
(3) Determining a nonfiler's MAU.
(a) A nonfiler is a person who does not
expect to file a federal income tax return and either:
(i) Does not expect to be claimed as a
dependent; or
(ii) Meets one of
the exceptions listed in subsection (2)(b)(ii) of this section.
(b) If the applicant or recipient
is a nonfiler, the nonfiler and the following people constitute the applicant
or recipient's MAU, but only if residing with the nonfiler:
(i) The nonfiler's spouse;
(ii) The nonfiler's children under age
nineteen; and
(iii) If the nonfiler
is under age nineteen, the nonfiler's parents and the nonfiler's siblings under
age nineteen.
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