Section 144-332-4-3 - HOUSEHOLDA. For purposes of "Household Income", household will be defined as follows:(1)Basic rule for taxpayers not claimed as a tax dependent: If an individual requesting coverage expects to file a tax return for the taxable year in which an eligibility determination or renewal of eligibility is being made, and who does not expect to be claimed as a tax dependent by another taxpayer, the household consists of the taxpayer, the individual's spouse if living with and/or filing jointly, and any person(s) the taxpayer expects to claim as a tax dependent.(2)Basic rule for individuals claimed as a tax dependent: If an individual requesting coverage expects to be claimed as a tax dependent for the taxable year in which an eligibility determination or renewal of eligibility is being made (even if he/she also expects to file a tax return), his/her household will consist of the tax filer who expects to claim the individual as a tax dependent, the tax filer's spouse if living with and/or filing jointly, and any person(s) the tax filer expects to claim as a tax dependent (including the individual) unless the individual meets one of the following exceptions. (a) The individual expects to be claimed as a tax dependent of someone other than the individual's spouse or biological, adopted or step parent;(b) The individual is a child under age 19 living with both parents, but expects to be claimed as a tax dependent by only one parent because the parents don't file jointly;(c) The individual is a child under age 19 who expects to be claimed by a non- custodial parent.(3)Rules for individuals who neither file a tax return nor are claimed as a tax dependent OR who meets one of the exception from Section 3 A(2) of this Part: If an individual meets one of the three exceptions listed in Section 3 A(2), or if an individual does not expect to be a tax filer for the taxable year in which an eligibility determination or renewal of eligibility is being made and does not expect to be claimed as a tax dependent, his/her household will consist of: (b) The individual's spouse if living with the individual;(c) The individual's natural, adopted and step children under the age of 19 if living with the individual; and/or(d) If the individual is under the age of 19, the individual's natural, adopted and step parents and natural, adoptive and step siblings also under age 19 if living with the individual.10-144 C.M.R. ch. 332, § 4-3