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Joint Custody and Determining Custodial Parent Rules
When both parents share joint custody of a child(ren) and one or both parents request Medi-Cal for the child(ren) the custodial parent or primary caregiver is the parent to be included in the childs MAGI household composition. The custodial parent or primary caregiver is typically the parent with whom the child(ren) spends most nights with.
When both parents apply separately for the same child(ren) in the same year and both parents claim the child(ren) shares equal nights with each parent then the child(ren) are to be included in the MAGI household of the parent who applied first.
In joint custody situations where the parent claiming the child(ren) as a tax dependent(s) does not have primary care, the child(ren) MAGI household composition is based on the household of the parent who has primary care using Non-Filer Rules.
Example:
Joint custody parent (Parent 1) is age 35 and has primary care of their child (Child 1) aged 12. Parent 1 is not planning to file taxes and their child is claimed as a tax dependent by the non-custodial parent not in the home.
- Does Parent 1 expect to file taxes? No
- Does Parent 1 expect to be claimed as a tax dependent by another tax filer? No
Parent 1 qualifies for Non-Filer Rules: Household consists of Parent 1 and all natural, adopted, or step children under 19 or under 21 if a fill time student - MAGI household consists of Parent 1 and Child 1.
- Does Child 1 expect to file taxes? No
- Does Child 1 expect to be claimed as a tax dependent by another tax filer? Yes
- Does child 1 meet any of the three exceptions listed in the Household Size Flow Chart? Yes, exception 3. Refer to Household Size Flow Chart.
Child 1 qualifies for Non-Filer Rues: Household consists of Child 1, Parent 1 living with Child 1, all natural, adopted or step children and siblings under the age 19 or 21 if full time students. MAGI house hold consists of Child 1 and Parent 1.
Related Topics
Parent-Child and Stepparent Rules