Kansas Family Medical Assistance
Manual (KFMAM)
Eligibility Policy - 11/22/2024
3120
3130 Individuals Claimed as a Dependent - When an individual is claimed as a dependent by another, there are a series of questions we must ask in order to determine if the individual’s IBU is based on the tax household or on the Non-Filer rules. These questions are referred to as ‘exceptions’ on the MAGI IBU Examples document. These questions are:
• Is the individual being claimed as a dependent by someone other than their spouse or parent (biological, adopted, or step?)
• Is the individual under age 19 and being claimed as a tax dependent by only one parent, but living with both parents (biological or adopted?)
• Is the individual under age 19 and being claimed as a tax dependent by a parent (biological or adopted) not in the home?
A ‘yes’ answer to any of these questions indicates that the exception has been met and the individual’s IBU is determined based on the Non-Filer rules.
When none of the exceptions is applicable, the IBU includes the following:
The Individual, the tax filer claiming the individual, the tax filer’s spouse if filing jointly, and all additional persons the tax filer is including as tax dependents. Note: In this situation, it is not relevant if the tax filer, tax filer’s spouse, and other tax dependents live in the same home as the individual.