Tax Filer Rules

A tax filer is an individual who:

• Intends to file a tax return (IRS Form 1040)
• Does not expect to be claimed as a tax dependent by someone else

The MAGI MC household includes:

• The individual
• The spouse (if filing jointly or filing separately but living together)
• All persons the tax filer expects to claim as a tax dependent

Note: The primary tax filer in CalSAWS in the Display Tax Filer Detail window is not necessarily the same as the Primary Contact in CalHEERS. Not all tax filers are primary tax filers; generally, each primary tax filer requires a separate case due to system limitations.

Related Topics

Overview

IRS Tax Filing Statuses

Tax Dependent Rules

Non-Tax Filer Rules

Parent-Child and Stepparent Rules

Joint Custody and Determining Custodial Parent Rules

Married Couples

Unmarried Couples

Pregnant Individual

Determining Household Size

Household Examples