Current through Register Vol. 41, No. 9, December 16, 2024
Section 12VAC30-40-80 - Maintenance standardsMaintenance standard for community spouse and other dependent family members under § 1924 of the Act.
1. Community spouses: Standard based on formula contained in § 1924(d) is used.2. Other family members who are dependent: Standard based on the formula contained in § 1924(d)(1)(c) is used.3. The standards described above are used for individuals receiving home and community based services in lieu of services provided in medical or remedial institutions.4. The definition of dependency below is used to define dependent children, parents and siblings for purposes of deducting allowances under § 1924. a. Dependent children -- A child under age 21 and a child age 21 years old and older of either spouse who lives with a community spouse and who may be claimed as a dependent by either member of a couple for tax purposes under the Internal Revenue Services Code.b. Dependent parents -- Parents of either member of a couple who reside with the community spouse and who may be claimed as dependents by either spouse for tax purposes under the Internal Revenue Services Code.c. Dependent siblings -- A brother or sister of either member of a couple (including half-brothers and half-sisters and siblings gained through adoption) who reside with the community spouse and who may be claimed by either member of the married couple for tax purposes under the Internal Revenue Services Code.12 Va. Admin. Code § 30-40-80
Derived from VR460-02-2.6100 B, eff. October 1, 1989; amended, Virginia Register Volume 17, Issue 13, eff. April 11, 2001.Statutory Authority
§ 32.1-325 of the Code of Virginia.