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WAC 182-506-0012 Determining a person's medical assistance unit.
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WAC 182-506-0012 Determining a person's medical assistance unit.
Effective April 3, 2016
This section applies to people whose financial eligibility for Washington apple health coverage is based on modified adjusted gross income
methodology.- Determining a tax filer's medical assistance unit (MAU).
- A tax filer is a person who:
- Expects to file a federal income tax return; and
- Does not expect to be claimed as a tax dependent on a federal income tax return.
- If the applicant or recipient is a tax filer, the following people constitute the applicant's or recipient's MAU:
- The tax filer;
- The tax filer's spouse, if residing with the tax filer; and
- Everyone the tax filer expects to claim as a tax dependent.
- A tax filer is a person who:
- Determining a tax dependent's MAU.
- A tax dependent is a person who expects to be claimed as a tax dependent on a tax filer's federal income tax return.
- If the applicant or recipient is a tax dependent:
- The following people constitute the tax dependent's MAU unless the tax dependent meets one of the exceptions in (b)(ii) of this
subsection:- The tax dependent;
- The tax dependent's spouse, if living with the tax dependent;
- The tax filer who claims the tax dependent;
- The spouse of the tax filer who claims the tax dependent, if living with the tax filer; and
- All tax dependents claimed by the tax filer.
- A tax dependent who meets one of the exceptions below is treated as a nonfiler under subsection (3) of this section:
- A tax dependent who is neither the spouse nor the child of the tax filer;
- A child under age nineteen who resides with both parents and
those parents do not file a joint tax return; or - The tax dependent expects to be claimed by a noncustodial parent.
- The following people constitute the tax dependent's MAU unless the tax dependent meets one of the exceptions in (b)(ii) of this
- Determining a nonfiler's MAU.
- A nonfiler is a person who does not expect to file a federal income tax return and either:
- Does not expect to be claimed as a dependent; or
- Meets one of the exceptions listed in subsection (2)(b)(ii) of this section.
- If the applicant or recipient is a nonfiler, the nonfiler and the following people constitute the applicant's or recipient's MAU,
but only if residing with the nonfiler:- The nonfiler's spouse;
- The nonfiler's children under age nineteen; and
- If the nonfiler is under age nineteen, the nonfiler's parents and the nonfiler's siblings under age nineteen.
- A nonfiler is a person who does not expect to file a federal income tax return and either:
This is a reprint of the official rule as published by the Office of the Code Reviser. If there are previous versions of this rule, they can be found using the Legislative Search page.
- Determining a tax filer's medical assistance unit (MAU).