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Household Examples
Single Adult with no Dependents
Anuar, a 30-year-old single individual lives alone and files taxes. Anuar is not a tax dependent. He files Single and has no dependents.
Household Composition
Anuar is a tax filer.
- Household Size = 1 (self)
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Anuar | 1 | Self (Anuar) | Single | Y |
Single Adult with a Dependent
Gabriela, age 58 lives with her two adult sons, Alejandro and Ivan. Alejandro is a 27-year-old disabled adult who receives SSI benefits. Ivan is 22 years old and a full-time student with no income. Gabriela claims Alejandro as a tax dependent but not Ivan.
Household Composition
Gabriela is a tax filer.
- Household size = 2 (self and 1 dependent)
Alejandro is a tax dependent and does not meet any of the exceptions.
- Household size = 2 (same as the tax filer)
Ivan does not expect to file a tax return or be claimed as a tax dependent; he is a non-tax filer.
- Household size = 1 (self)
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Gabriela | 2 | Self (Gabriela), Alejandro | Single | Y |
| Alejandro | 2 | Self (Alejandro), Gabriela | Dependent of Gabriela | N |
| Ivan | 1 | Ivan | N/A | N |
Married Couple Filing Jointly with Common Children
Antonia and Chang are married and living together with their two children, Serena (15 years old) and Bao (9 years old). Antonia and Chang file taxes jointly and claim both children as tax dependents.
Household Composition
Chang is a tax filer.
- Household size = 4 (self, spouse, and 2 dependents)
Antonia is a tax filer.
- Household size = 4 (self, spouse, and 2 dependents)
Serena and Bao are tax dependents and do not meet any of the exceptions.
- Household size = 4 (same as the tax filer)
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Chang | 4 | Self (Chang), Antonia, Serena, Bao | Married Filing Jointly | ** |
| Antonia | 4 | Self (Antonia), Chang, Serena, Bao | Married Filing Jointly | ** |
| Serena | 4 | Self (Serena), Antonia, Chang, Bao | Dependent of Chang or Antonia | N |
| Bao | 4 | Self (Bao), Antonia, Chang, Serena | Dependent of Chang or Antonia | N |
Married Couple (Pregnant Wife) Filing Separately (Living Together) with Common Children
Jordan and Darja are married and live together with their daughter, Aneta (3 years old). Darja is pregnant with twins. Jordan and Darja file taxes as Married Filing Separately. Jordan claims Aneta as a tax dependent.
Household Composition
Jordan is a tax filer.
- Household size = 5 (self, spouse, 1 tax dependent, and 2 unborn children)
Darja is a tax filer.
- Household size = 4 (self, spouse, and 2 unborn children)
Aneta is a tax dependent and meets one of the exceptions. The non-tax filer rules apply.
- Household size = 5 (self, 2 parents living with the child, and 2 unborn siblings)
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Jordan | 5 | Self (Jordan), Darja + 2, Aneta | Married Filing Separately | Y |
| Darja | 4 | Self (Darja) + 2, Jordan | Married Filing Separately | N |
| Aneta | 5 | Self (Aneta), Jordan, Darja + 2 | Dependent of Jordan | N |
Reminder: When the household includes a pregnant woman, count the pregnant woman and the number of expected children.
Note: Only one Tax Filer per case.
Married Couple Filing Separately (Living Apart) with Common Children and a Separate Child
Amir and Ambra are married but live apart. Ambra lives with their two common children, Malika (10 years old) and Fahim (4 years old). Amir lives with his separate 20-year-old daughter, Djamila, who attends school full-time and works at Barnes & Nobles. Amir and Ambra file taxes Married Filing Separately. Amir only claims Djamila as a tax dependent. Ambra claims Malika and Fahim as tax dependents.
Household Composition
Amir is a tax filer.
- Household size = 2 (self and 1 tax dependent)
Ambra is a tax filer.
- Household size = 3 (self and 2 tax dependents)
Djamila is a tax dependent and does not meet one of the exceptions.
- Household size = 2 [same as tax filer (Amir)]
Malika is a tax dependent and does not meet one of the exceptions.
- Household size = 3 [same as tax filer (Ambra)]
Fahim is a Tax dependent and does not meet one of the exceptions.
- Household size = 3 [same as tax filer (Ambra)]
Amir's Case
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Amir | 2 | Self (Amir), Djamila | Married Filing Separately | Y |
| Djamila | 2 | Self (Djamila), Amir | Dependent of Amir | N |
Ambra's Case
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Ambra | 3 | Self (Ambra), Malika, Fahim | Married Filing Separately | Y |
| Malika | 3 | Self (Malika), Ambra, Fahim | Dependent of Ambra | N |
| Fahim | 3 | Self (Fahim), Ambra, Malika | Dependent of Ambra | N |
Unmarried Couple with a Common Child
Unmarried couple, Aksel and Freja, live together with their 1-year-old son, Steffen. Freja has no income. Aksel claims both Freja and Steffen as tax dependents.
Household Composition
Aksel is a tax filer.
- Household size = 3 (self and 2 dependents)
Freja is a tax dependent and meets one of the Exceptions.
- Household size = 2 (self and child)
Steffen is a tax dependent and meets one of the exceptions, child living with both parents, who do not file taxes jointly.
- Household size = 3 (self and 2 parents)
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Aksel | 3 | Self (Aksel), Freja, Steffen | Head of Household | Y |
| Freja | 2 | Self (Freja), Steffen | Dependent of Aksel | N |
| Steffen | 3 | Self (Steffen), Aksel, Freja | Dependent of Aksel | N |
Unmarried Couple Filing Separately with Common Children and a Separate Child
Unmarried couple, Kwame and Anastasia, live together with their children, Nikolai (5 years old) and Masika (3 years old). Kwame's separate 12-year-old child, Adriano, also lives with them. Both parents have income. Kwame files taxes separately and claims Adriano and Nikolai as tax dependents. Anastasia also files taxes separately and claims Masika as a tax dependent.
Household Composition
Kwame is a tax filer.
- Household size = 3 (self and 2 dependents)
Anastasia is a tax filer.
- Household size = 2 (self and 1 dependent)
Adriano is a tax dependent and does not meet one of the exceptions.
- Household size = 3 [same as tax filer (Kwame)]
Nikolai is a tax dependent and meets one of the exceptions.
- Household size = 5 (self, 2 parents, and 2 siblings)
Masika is a tax dependent and meets one of the exceptions.
- Household size = 5 (self, 2 parents, and 2 siblings)
Kwame’s Case
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Kwame | 3 | Self (Kwame), Adriano, Nikolai | Head of Household | Y |
| Anastasia | 2 | Self (Anastasia), Masika | Head of Household | N |
| Adriano | 3 | Self (Adriano), Kwame, Nikolai | Dependent of Kwame | N |
| Nikolai | 5 | Self (Nikolai), Kwame, Anastasia, Adriano, Masika | Dependent of Kwame | N |
| Masika | 5 | Self (Masika), Kwame, Anastasia, Adriano, Nikolai | Dependent of Anastasia | N |
Anastasia’s Case
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Anastasia | 2 | Self (Anastasia), Masika | Head of Household | Y |
| Kwame | 3 | Self (Kwame), Adriano, Nikolai | Head of Household | N |
| Adriano | 3 | Self (Adriano), Kwame, Nikolai | Dependent of Kwame | N |
| Nikolai | 5 | Self (Nikolai), Kwame, Anastasia, Adriano, Masika | Dependent of Kwame | N |
| Masika | 5 | Self (Masika), Kwame, Anastasia, Adriano, Nikolai | Dependent of Anastasia | N |
Unmarried Couple Filing Married Filing Jointly
Beatrice and Rick report that they will file taxes MFJ, but case information shows they are unmarried. EW contacts the clients to confirm whether or not they are actually married (clients can self-attest). The clients confirm they are not married and they do not provide an alternate tax filing status (single, head of household, etc.) - if they had reported an alternate tax filing status then the case would be determined accordingly. Due to the conflicting information (unmarried but MFJ) and no alternative tax filing status reported by the client, the EW will determine the clients as non-tax filers.
Household Composition
Beatrice reported conflicting information so is determined to not expect to file a tax return or be claimed as a tax dependent; she is a non-tax filer.
- Household size = 1 (self)
Rick reported conflicting information so is determined to not expect to file a tax return or be claimed as a tax dependent; he is a non-tax filer.
- Household size = 1 (self)
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Beatrice | 1 | Self (Beatrice) | Non-filer | N |
| Rick | 1 | Self (Rick) | Non-filer | N |
Non-Custodial Parent Claims Child as a Tax Dependent
Ailani is a single mom living with her 6-year-old son, Sanyi. Sanyi's father, Michael, who is not in the home, claims Sanyi as a tax dependent. Michael claims no one else. Ailani files taxes as a single individual.
Household Composition
Ailani is a tax filer.
- Household size = 1 (self)
Sanyi is a tax dependent and meets one of the exceptions.
- Household size = 2 (self and parent living with the child)
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Ailani | 1 | Self (Ailani) | Single | Y |
| Sanyi | 2 | Self (Sanyi), Ailani | Dependent of parent (Michael) not in home | N |
Three Generation Household
Diantha is a single mom living with her 7-year-old daughter, Lovisa, and her 60-year-old mother, Jadzia, whom she is also supporting. Diantha claims both her daughter and mother as tax dependents. Lovisa is a Qualifying Child and Jadzia is a Qualifying Relative.
Household Composition
Diantha is a tax filer.
- Household size = 3 (self and 2 dependents)
Lovisa is a tax dependent that does not meet any of the exceptions.
- Household size = 3 (same as the tax filer)
Jadzia is a tax dependent and meets one of the exceptions.
- Household size = 1 (self)
Note: Jadzia is Diantha’s tax dependent but she is not Diantha’s child or spouse. Therefore, she is treated as a non-filer. As a non-filer, Jadzia’s household includes herself and any spouse or children living with her. Diantha is her daughter, but she is not considered a child because of her age.
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Diantha | 3 | Self (Diantha), Lovisa, Jadzia | Head of Household | Y |
| Lovisa | 3 | Self (Lovisa), Diantha, Jadzia | Dependent of Diantha | N |
| Jadzia | 1 | Jadzia | Dependent of Diantha | N |
Three Generation Household
Mai, age 48, lives with her adopted daughter, Zoe, who is 17 years old, and grandson, Khan, who is 2 years old and Zoe's son. Zoe is pregnant. Mai claims both Zoe and Khan as tax dependents.
Household Composition
Mai is a tax filer.
- Household size = 4 (self, 2 dependents, and unborn child)
Zoe is a tax dependent and does not meet any exceptions.
- Household size = 4 (same as tax filer)
Khan is a tax dependent and meets one of the exceptions.
- Household size = 3 (self, parent living in the home, and unborn sibling)
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Mai | 4 | Self (Mai), Zoe + 1, Khan | Head of Household | Y |
| Zoe | 4 | Self(Zoe) + 1, Mai, Khan | Dependent of Mai | N |
| Khan | 3 | Self (Khan), Zoe + 1 | Dependent of Mai | N |
Reminder: When the household includes a pregnant woman, count the pregnant woman and the number of expected children.
Single Adults Living Together
Jeremiah is a 32-year-old single individual living with his sister, Riley. Riley is 27 years old, does not have dependents, and files taxes as Single. Jeremiah also files his taxes as Single and he does not have any dependents.
Note: Two (2) CalSAWS cases are required for this scenario. However, if Jeremiah claimed his sister as a tax dependent, then only one case would be required.
Household Composition
Jeremiah is a tax filer.
Household Size = 1 (self)
Riley is a tax filer. Household Size = 1 (self)
Jeremiah’s Case
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Jeremiah | 1 | Self (Jeremiah) | Single |
Riley’s Case
| Who | MAGI HH Size | Who is in the Tax HH | Tax Status or Dependent (i.e. Single, Head of HH, or dependent of mom, etc.) | Primary Tax Filer (Y/N) |
| Riley | 1 | Self (Riley) | Single | Y |
Related Topics
Parent-Child and Stepparent Rules
Joint Custody and Determining Custodial Parent Rules