MAGI Individual Budget Unit (IBU) Examples

Transcription

1 MAGI Individual Budget Unit (IBU) Examples Example 1: Married cuple with ne child. Mm is pregnant. James and Diane are married and file jintly. N ne else claims James r Diane as dependents. They claim Diane s daughter Kate as a tax dependent. Diane is pregnant with 1 baby. James Diane Kate Plans t file a tax return N ne else will claim him as a dependent Therefre, his husehld includes himself, Kate because she is claimed as a dependent, and his wife, Diane. Plans t file a tax return N ne else will claim her as a dependent Therefre, her husehld includes herself, Kate because she is claimed as a dependent, and her husband, James. Als, because she is pregnant with ne baby, her baby is added t her husehld size. Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, her husehld includes herself and her parents wh are the taxpayers Husehld Members James Diane Kate Husehld Size James X X X 3 Diane X X + 1 X 4 Kate x X X 3 KDHE DHCF Eligibility Plicy 1

2 Example 2A: Single mm with tw children. Only claiming ne child. Snya files taxes, but nly claims ne f her children n her tax return. N ne else claims Snya as a dependent. Angela is claimed by her father wh isn t living in the hme. Snya Plans t file a tax return N ne else will claim her as a dependent Therefre, her husehld includes herself and Charlie because he is claimed as a dependent. Angela Des nt plan t file a tax return Is being claimed as a dependent Meets exceptin #3 under age 19 and claimed as a dependent f a parent nt in the hme. Therefre, her husehld includes herself, her mther, and her sibling Charlie. Charlie Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, his husehld includes himself, and his mther. Angela is nt included in Charlie s IBU because their mther desn t claim her as a tax dependent. Husehld Members Snya Angela Charlie Husehld Size Snya X X 2 Angela X X X 3 Charlie x X 2 KDHE DHCF Eligibility Plicy 2

3 Example 2B: Frm Example 2A Angela s father applies fr medical assistance fr himself, and tw ther children that live with him. Angela s dad Aarn has tw children wh live with him. Angela s brther Antwan and her sister Arica. He claims all three f them n his tax return. Angela lives with her mther Snya. N ne else claims Aarn as a dependent. Aarn Plans t file a tax return N ne else will claim him as a dependent Therefre, his husehld includes himself, and his three children that he claims as dependents. Antwan Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, his husehld includes himself, his father, and his tw siblings because they are all part f the tax husehld. Arica Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, her husehld includes herself, her father, and her tw siblings because they are all part f the tax husehld. Angela Is nt living in this hme Even thugh Aarn claims Angela as a tax dependent, he cannt apply fr her because she desn t live with him. Husehld Aarn Angela Antwan Arica Husehld Size Members Aarn X X X X 4 Angela Nt receiving cverage n this case Antwan X X X X 4 Arica X X X X 4 KDHE DHCF Eligibility Plicy 3

4 Example 3: Unmarried cuple living tgether with tw children. They file separately and each claim ne child. Jackie and Andrew are nt married but have tw children tgether. They file their taxes separately. Jackie claims Ella n her taxes and Andrew claims Andrew Jr n his. Jackie Plans t file a tax return N ne else will claim her as a dependent Therefre, her husehld includes herself and Ella because she is claimed as a dependent. Andrew Sr. is nt included in Jackie s IBU because they are nt married. Andrew Plans t file a tax return N ne else will claim him as a dependent Therefre, his husehld includes himself and Andrew Jr because he is claimed as a dependent. Ella Des nt plan t file a tax return Is being claimed as a dependent Meets exceptin #2 Claimed as a dependent by ne parent, but living with bth parents wh wn t file taxes tgether Therefre, her husehld includes herself, her parents, and sibling Andrew Jr. Des nt plan t file a tax return Is being claimed as a dependent Meets exceptin #2 Claimed as a dependent by ne parent, but living with bth parents wh wn t file taxes tgether Therefre, his husehld includes himself, his parents, and sibling Husehld Jackie Andrew Ella Andrew Jr Husehld Size Members Jackie X X 2 Andrew X X 2 Ella X X X X 4 Andrew Jr. X X X X 4 KDHE DHCF Eligibility Plicy 4

5 Example 4: Unmarried cuple with ne mutual child. Each parent has their wn child. Debra and William are nt married. They have ne child tgether, Matthew. They als each have ne child f their wn living in the hme. William claims bth Jacksn and Matthew n his taxes. Debra claims Chle. Debra Plans t file a tax return N ne else will claim her as a dependent Therefre, her husehld includes herself and Chle because she is claimed as a dependent. William Plans t file a tax return N ne else will claim him as a dependent Therefre, his husehld includes himself, Matthew and Jacksn because they are claimed as his dependents. Chle Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, her husehld includes herself and her mther because that is her mther s tax husehld. Matthew Des nt plan t file a tax return Is being claimed as a dependent Meets exceptin #2 Claimed as a dependent by ne parent, but living with bth parents wh wn t file taxes tgether Therefre, his husehld includes himself, his parents, and siblings Jacksn Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, his husehld includes himself, his father and his brther Matthew because that is his father s tax husehld. Husehld Members Debra William Chle Matthew Jacksn Husehld Size Debra X X 2 William X X X 3 Chle X X 2 Matthew X X X X X 5 Jacksn X X X 3 KDHE DHCF Eligibility Plicy 5

6 Example 5: Grandparent applying fr Grandsn Sharn is raising her grandsn, Isaac. She claims him as her tax dependent. Sharn Plans t file a tax return N ne else will claim her as a dependent Therefre, her husehld includes herself and Isaac because she is claimed as a dependent. Isaac Des nt plan t file a tax return Is being claimed as a dependent by his grandmther Meets exceptin #1 Smene ther than his parent is claiming him as a dependent. Therefre his husehld includes nly himself. Husehld Members Sharn Isaac Husehld Size Sharn X X 2 Isaac X 1 KDHE DHCF Eligibility Plicy 6

7 Example 6: Pregnant Wman with 2 children. Byfriend in the hme. Michelle is pregnant with twins. She is nt married t her byfriend, Thmas wh is the father f her babies. Michelle als has tw ther children. Thmas and Michelle file taxes separately. She claims bth f her children n her taxes. Thmas des nt have any dependents. Michelle Plans t file a tax return N ne else will claim her as a dependent Therefre, her husehld includes herself, her children, and the tw babies she is pregnant with Thmas Plans t file a tax return N ne else will claim him as a dependent He desn t have any dependents, therefre, his husehld includes nly himself Maya Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, her husehld includes herself, her mther and sibling Malclm Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, his husehld includes himself, his mther and sibling Husehld Michelle Thmas Maya Malclm Husehld Size Members Michelle X + 2 X X 5 Thmas X 1 Maya X X X 3 Malclm X X X 3 KDHE DHCF Eligibility Plicy 7

8 Example 7: Dad with 2 children, ne is a disabled adult. Bryan is a single parent f tw children. Bth Brett and Bryana live with Brian. Bryana is a disabled adult in the care f her father. Bryan claims bth as dependents. Bryana is receiving SSI and has SI medical, s Bryan is nt applying fr her. Bryan Brett Plans t file a tax return N ne else will claim him as a dependent Therefre, his husehld includes himself and tw children because he is claiming them as dependents Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, his husehld includes himself, his father and sibling because she is being claimed as a dependent Husehld Members Bryan Bryana Brett Husehld Size Bryan X X X 3 Bryana Receives SSI and Medicaid. Nt a MAGI determinatin Brett X X X 3 KDHE DHCF Eligibility Plicy 8

9 Example 8: Mm with 2 children, ne child is n HCBS. Nikki is a single parent f tw children. She claims bth Natalie and Nathan as tax dependents. Natalie is receiving HCBS. Nikki Plans t file a tax return N ne else will claim her as a dependent Therefre, her husehld includes herself and tw children because they are claimed as dependents. Nathan Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, his husehld includes himself, his mther and sibling Husehld Members Nikki Natalie Nathan Husehld Size Nikki X X X 3 Natalie Receives HCBS Medicaid. Nt a MAGI determinatin. Nathan X X X 3 KDHE DHCF Eligibility Plicy 9

10 Example 9: Unmarried cuple with ne child. They live with the father s parents. The father and baby are claimed as dependents n the father s parent s tax return. Steven files an applicatin fr himself, his girlfriend Janet and their child Julie. They live with Steven s parents. Steven s parents claim bth Steven and the baby, Julie as tax dependents. Steven files taxes, but Janet des nt. Janet is als nt claimed as a dependent f anyne else. Steven Plans t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx) Therefre, his husehld is himself, his parents, and his child as they are all a part f the tax husehld. Janet Des nt plan t file a tax return N ne else will claim her as a dependent Therefre, her husehld includes herself and her child Julie Des nt plan t file a tax return Is being claimed as a dependent Meets exceptin #1 Claimed as a dependent by smene ther than her parent Therefre, her husehld includes herself and her parents Husehld Steven Janet Julie Kim Sctt Husehld Size Members Steven X X X X 4 Janet X X 2 Julie X X X 3 KDHE DHCF Eligibility Plicy 10

11 Example 10: Unmarried cuple under age 19 with ne child. They live alne. The father is claimed as a dependent f his mther. The mther and baby are claimed as dependents f her mther. Austin files an applicatin fr himself, his girlfriend, Trish, and their child, Maya. They live tgether in their wn husehld. Austin and Trish are each claimed by their parents n taxes. The baby, Maya, is claimed as a tax dependent by her grandfather, Paul. Nte: Clarificatin n the MAGI Husehld flwchart: Nn-filers under the age f 19 shall include all individuals referenced: spuse, children, parents, and siblings when living in the hme. Austin Trish Maya Des nt plan t file a tax return Is being claimed as a dependent Meets exceptin #3 Claimed as a dependent by a parent living ut f the hme Therefre, his husehld includes himself and his child. Des nt plan t file a tax return Is being claimed as a dependent Meets exceptin #3 Claimed as a dependent by a parent living ut f the hme Therefre, her husehld includes herself and her child. Des nt plan t file a tax return Is being claimed as a dependent Meets exceptin #1 Claimed as a dependent by smene ther than her parent Therefre, her husehld includes herself and her parents Husehld Members Austin Trish Maya Husehld Size Austin X X 2 Trish X X 2 Maya X X X 3 KDHE DHCF Eligibility Plicy 11

12 Example 11: Mther and tw children. The mther is nt filing taxes and n ne is claiming either f the children as tax dependents. Maria is disabled and des nt file taxes. Isabel has a jb and des plan t file taxes. There is n ne that is claiming either Isabel r Adrian as tax dependents. Nte: If the MAGI flwchart is fllwed, Isabel is in her wn husehld. Hwever, that was nt the intentin f CMS when this was designed. Because Isabel is a minr child, we shall fllw the nn-filer rules. Maria Isabel Adrian Des nt plan t file a tax return Is nt being claimed as a dependent Therefre, her husehld includes herself, and her tw children. Plans t file a tax return Is nt being claimed as a dependent Special Rule fr a minr child wh files taxes but isn t claimed as a tax dependent Therefre, her husehld includes herself, her mther, and her sibling. Des nt plan t file a tax return Is nt being claimed as a dependent Therefre, his husehld includes himself, his mther and his sibling. Husehld Members Maria Isabel Adrian Husehld Size Maria X X X 3 Isabel X X X 3 Adrian X X X 3 KDHE DHCF Eligibility Plicy 12

13 Example 12: Mther with 1 adult child & 3 Minr children claimed as dependents. Als a grandchild that is nt claimed as a dependent Nancy is filing taxes and claims Emma, Carl, Mary and April as dependents. Grandchild, David, wh is the sn f Emma als lives in the hme. David s father, wh des nt live in the hme, claims David as a dependent Cverage has been requested fr all individuals. Nancy DOES plan t file a tax return Is nt being claimed as a dependent Therefre, her husehld includes herself, and her fur children because they are her dependents. Emma (Dependent adult child f Nancy) DOES NOT plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx Therefre, her husehld includes herself, Nancy because she is the taxpayer claiming her, and her 3 siblings because they are als Nancy s dependents. Carl, Mary, and April (Dependent minr children f Nancy) Des nt plan t file a tax return Is being claimed as a dependent Des nt meet any f the exceptins (Numbers 1, 2, and 3 in the middle bx Therefre, their husehlds include themselves, their mther Nancy because she is the taxpayer, and their 3 ther siblings because they are als Nancy s dependents. David (nn-dependent Grandchild f Nancy) David must be applied fr by Emma Nancy may nt apply fr David because she is nt the primary caregiver f David. Even if Nancy had claimed David as a dependent, she still culd nt apply fr him in this situatin because the child s mther, an adult, is in the hme. Husehld Members Nancy Emma Carl Mary April David Husehld Size Nancy X X X X X 5 Emma X X X X X 5 Carl X X X X X 5 Mary X X X X X 5 April X X X X X 5 David Emma must apply fr David N/A KDHE DHCF Eligibility Plicy 13