Section 210-RICR-30-00-5.5 - Exceptions Requiring Application of Relationship Household RulesA. Relationship-based household composition rules must be applied when an applicant meets the criteria for an exception from the tax-based household rules. These alternative relationship-based rules must be used to determine both household size and the income of the household members included as part of total household income. 1. Relationship-based rules - The household is determined based upon the family members who live with the applicant. The rules vary slightly for children versus adults. a. Adults. The relationship-based rules for adults require that the household consist of the following persons: (1) The adult applying for coverage;(2) The applicant's spouse, if living with the applicant;(3) The applicant's biological, adopted, and step-children under age nineteen (19) years, if living with the applicant.b. Children under age nineteen (19). The relationship-based rules for minor children require that the household consist of the following persons: (1) The child applying for coverage; and the child's parents (including step-parents), if living with the child;(2) Any of the child's siblings (including step-siblings), if living with the child.2. Triggers - The exceptions that trigger the use of relationship-based rules are as follows: b. Tax dependents meet specified criteria. In situations in which an applicant will be claimed as a tax dependent on another person's federal tax form, the relationship-based rules apply if the applicant meets any of the following criteria:(1) Applicant is claimed or expects to be claimed by a tax filer who is not the applicant's parent or step-parent.(2) Applicant lives with both parents, but only one (1) parent will claim the child as a tax dependent. In this case, child refers to the parent-child relationship and not the age of the applicant.(3) Applicant is a child under nineteen (19) who lives with a custodial parent but will be claimed as a tax dependent by a non-custodial parent.3.Summary of Application of Relationship-Based Rules |
Applicant is not planning to file taxes and is not claimed as a tax dependent by another tax filer |
Applicant is claimed as a dependent by a tax filer who is not the applicant's parent |
Applicant is a child under nineteen (19) who lives with both parents, but only one (1) parent will claim the child as a tax dependent |
Applicant is a child under nineteen (19) who lives with a custodial parent, but will be claimed as a tax dependent by the non-custodial parent |
210 R.I. Code R. 210-RICR-30-00-5.5
Amended effective 8/25/2020
Amended effective 10/1/2024