Section 182-506-0012 - Determining a person's medical assistance unit This section applies to people whose financial eligibility for Washington apple health coverage is based on modified adjusted gross income methodology.
(1) Determining a tax filer's medical assistance unit (MAU).(a) A tax filer is a person who:(i) Expects to file a federal income tax return; and(ii) Does not expect to be claimed as a tax dependent on a federal income tax return.(b) If the applicant or recipient is a tax filer, the following people constitute the applicant's or recipient's MAU: (ii) The tax filer's spouse, if residing with the tax filer; and(iii) Everyone the tax filer expects to claim as a tax dependent.(2) Determining a tax dependent's MAU. (a) A tax dependent is a person who expects to be claimed as a tax dependent on a tax filer's federal income tax return.(b) If the applicant or recipient is a tax dependent:(i) The following people constitute the tax dependent's MAU unless the tax dependent meets one of the exceptions in (b)(ii) of this subsection: (B) The tax dependent's spouse, if living with the tax dependent;(C) The tax filer who claims the tax dependent;(D) The spouse of the tax filer who claims the tax dependent, if living with the tax filer; and(E) All tax dependents claimed by the tax filer.(ii) A tax dependent who meets one of the exceptions below is treated as a nonfiler under subsection (3) of this section: (A) A tax dependent who is neither the spouse nor the child of the tax filer;(B) A child under age nineteen who resides with both parents and those parents do not file a joint tax return; or(C) The tax dependent expects to be claimed by a noncustodial parent.(3) Determining a nonfiler's MAU. (a) A nonfiler is a person who does not expect to file a federal income tax return and either: (i) Does not expect to be claimed as a dependent; or (ii) Meets one of the exceptions listed in subsection (2)(b)(ii) of this section.(b) If the applicant or recipient is a nonfiler, the nonfiler and the following people constitute the applicant or recipient's MAU, but only if residing with the nonfiler: (i) The nonfiler's spouse;(ii) The nonfiler's children under age nineteen; and(iii) If the nonfiler is under age nineteen, the nonfiler's parents and the nonfiler's siblings under age nineteen.Wash. Admin. Code § 182-506-0012
Adopted by WSR 16-07-006, Filed 3/3/2016, effective 4/3/2016