Section 16.03.01.301 - TAX FILING HOUSEHOLD01.Taxpayers. For an individual filing a federal tax return for the taxable year in which an initial determination or redetermination of eligibility is made, and who is not claimed as a tax dependent by another taxpayer, the tax filing household consists of the taxpayer, the taxpayer's spouse, and the taxpayer's tax dependents.02.Individuals Claimed as a Tax-Dependent. For an individual who is claimed as a tax dependent by another taxpayer, the tax filing household is the household of the taxpayer claiming such individual as a tax dependent, except when tax dependents meeting any of the following criteria will be treated as non-filers under Section 302 of these rules. Individuals:a. Claimed as a tax dependent by an individual other than a spouse or custodial parent;b. Under age nineteen (19) living with both parents, if the parents are not married, or married filing separately; andc. Under age nineteen (19) claimed as a tax dependent by a parent residing outside of the applicant household.03.Married Couples. For married couples living together, each spouse is included in the household of the other spouse, regardless of whether a joint federal tax return is filed, if one (1) spouse is claimed as a tax dependent by the other spouse, or if each filed separately.Idaho Admin. Code r. 16.03.01.301