1 Tex. Admin. Code § 366.1107

Current through Reg. 49, No. 45; November 8, 2024
Section 366.1107 - Determination of Household Composition
(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.

1 Tex. Admin. Code § 366.1107

The provisions of this §366.1107 adopted to be effective January 1, 2014, 38 TexReg 9467; Amended to be effective June 1, 2014, 39 TexReg 3981; Amended by Texas Register, Volume 41, Number 46, November 11, 2016, TexReg 9008, eff. 11/20/2016