10- 144 C.M.R. ch. 332, § 4.5-1
FAMILY SIZE: Family size means the number of persons counted as members of an individual's household. In the case of determining the family size of a pregnant woman, the pregnant woman is counted as herself plus the number of children she is expected to deliver. In the case of determining the family size of other individuals who have a pregnant woman in their household, the pregnant woman is counted as 1 person.
HOUSEHOLD INCOME: Household Income means the sum of the MAGI-based income, of every individual included in the individual's household, minus an amount equivalent to 5 percentage points of the Federal poverty level for the applicable family size, EXCEPT that income in the following circumstances will not be included in household income: (1) The MAGI-based income of an individual who is included in the household of his or her natural, adopted or step parent, and is not expected to be required to file a tax return under section 6012(a)(1) of the Internal Revenue Code for the taxable year in which eligibility for Medicaid is being determined, whether or not the individual files a tax return; and/or (2) The MAGI based income of a tax dependent who is an individual other than a spouse or a biological, adopted, or step child who expect to be claimed as a tax dependent by another taxpayer, who is not expected to be required to file a tax return under section 6012(a)(1) of the Internal Revenue Code for the taxable year in which eligibility for Medicaid is being determined, whether or not such tax dependent files a tax return.
MAGI-BASED INCOME: MAGI-Based income is as defined in Part 17.5.
TAX DEPENDENT: Tax dependent, pursuant to 42 CFR 435.4, has the same meaning as the term "dependent" under section 152 of the Internal Revenue Code, as an individual for whom another individual claims a deduction for a personal exemption under section 151 of the Internal Revenue Code for a taxable year.
10- 144 C.M.R. ch. 332, § 4.5-1