Current through Reg. 49, No. 52; December 27, 2024
Section 370.807 - Determination of Household Composition(a) To determine household composition, an individual is designated as: (2) a tax dependent who does not meet any exceptions;(3) a tax dependent who meets one or more of the exceptions; 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: (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 CHIP eligibility is requested.(c) If the individual is a tax dependent, the following individuals are included in the tax dependent's household composition: (2) the taxpayer's household 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 whose parents did not file a joint federal income tax return and was claimed as a tax dependent by one parent; or(3) is a child who is claimed as a tax dependent by a non-custodial parent pursuant to RSA 435.603(f)(2).(e) The household composition of an individual who is not a taxpayer or a tax dependent includes: (2) the individual's spouse;(3) the individual's children; and(4) if the individual is 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 a pregnant individual is expected to deliver is included in the household composition of that pregnant individual or an applicant under § RSA 370.401 of this chapter (relating to Perinates).1 Tex. Admin. Code § 370.807
The provisions of this §370.807 adopted to be effective January 1, 2014, 38 TexReg 9477; Amended to be effective June 1, 2014, 39 TexReg 3983; Amended by Texas Register, Volume 41, Number 46, November 11, 2016, TexReg 9009, eff. 11/20/2016