Income of a Tax Dependent

The income of a tax dependent (qualifying child or qualifying relative) or child who is not expected to be required to file taxes is excluded from the tax household’s MAGI income calculation. Income of children and tax dependent is counted in determining MAGI household income when a child or tax dependent is expected to be required to file a tax return.

The EW can accept the tax filing requirement as reported by the client for the benefit year that they are applying for.

Note: Supplemental Security Income (SSI) and Social Security benefits (i.e. Retirement, Survivor’s, Disability Insurance) are not counted for the purposes of determining whether a tax dependent will be required to file a tax return. However, if the tax dependent does have a tax filing requirement then the dependent’s Social Security benefits will be counted toward the household’s MAGI income.

Related Topics

Reported Income

Income Verification

Current Monthly Income

Projected Annual Income

Income Flowchart

Self-Employment Income

Individuals Paid in Cash

Verification of Zero Income

Unconditionally Available Income

PARIS Federal Match

Income and Deduction Types