WAC 182-506-0012 Determining a person's medical assistance unit.
Effective April 3, 2016
This section applies to people whose financial eligibility for Washington apple health coverage is based on modified adjusted gross income
methodology.
- Determining a tax filer's medical assistance unit (MAU).
- A tax filer is a person who:
- Expects to file a federal income tax return; and
- Does not expect to be claimed as a tax dependent on a federal income tax return.
- If the applicant or recipient is a tax filer, the following people constitute the applicant's or recipient's MAU:
- The tax filer;
- The tax filer's spouse, if residing with the tax filer; and
- Everyone the tax filer expects to claim as a tax dependent.
- Determining a tax dependent's MAU.
- A tax dependent is a person who expects to be claimed as a tax dependent on a tax filer's federal income tax return.
- If the applicant or recipient is a tax dependent:
- The following people constitute the tax dependent's MAU unless the tax dependent meets one of the exceptions in (b)(ii) of this
subsection:
- The tax dependent;
- The tax dependent's spouse, if living with the tax dependent;
- The tax filer who claims the tax dependent;
- The spouse of the tax filer who claims the tax dependent, if living with the tax filer; and
- All tax dependents claimed by the tax filer.
- A tax dependent who meets one of the exceptions below is treated as a nonfiler under subsection (3) of this section:
- A tax dependent who is neither the spouse nor the child of the tax filer;
- A child under age nineteen who resides with both parents and
those parents do not file a joint tax return; or
- The tax dependent expects to be claimed by a noncustodial parent.
- Determining a nonfiler's MAU.
- A nonfiler is a person who does not expect to file a federal income tax return and either:
- Does not expect to be claimed as a dependent; or
- Meets one of the exceptions listed in subsection (2)(b)(ii) of this section.
- If the applicant or recipient is a nonfiler, the nonfiler and the following people constitute the applicant's or recipient's MAU,
but only if residing with the nonfiler:
- The nonfiler's spouse;
- The nonfiler's children under age nineteen; and
- If the nonfiler is under age nineteen, the nonfiler's parents and the nonfiler's siblings under age nineteen.