Tax Filer Rules Cheat Sheet

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Tax Filer Rules Cheat Sheet
RULE
STOP
ELIGIBILITY DETERMINATION
EXAMPLE
At The First Rule That Applies
=
GROUP
Tax payer
Joseph lives with his girlfriend Mary.
Individual Tax Payer not
1
Both are U.S. Citizens. Each says they
+
claimed as a tax dependent
file their own taxes, and claim no
all their claimed
by someone else
dependents
dependents
+
Joseph’s EDG = Joseph + dependents
spouse if living with the tax payer
(0) + spouse (0)
If a dependent or the tax filer is
Joseph’s EDG is a group of 1
pregnant include the number of
unborn children in the EDG.
Tax payer claiming the
The persons applying for health
Individual is claimed as a
2
person
coverage are Robert and June who
dependent and is NOT a
are the children of Rick. Rick files
+
taxpayer
taxes and claims the 2 children
All claimed dependents
(Robert and June) as his dependents.
+
If any of the following exceptions
spouse if living with Tax
applies go to Rule #3
Robert’s EDG = Robert + Tax payer
payer
Individual is claimed as
claiming the person (Rick) + all
dependent by someone who
claimed dependents (June). Robert’s
If a dependent or the tax filer is
is not their spouse or parent
EDG is a group of 3 (Robert, Rick and
pregnant include the number of
Individual is a child under 19
June)
unborn children in the EDG.
living with both parents and
expects to be claimed by one
June’s EDG = June + Tax payer
parent as a tax dependent but
claiming the person (Rick) + all
the parents do not expect to
claimed dependents (Robert). June’s
file a joint return
EDG is a group of 3 (Robert, Rick and
Individual is a child under 19
June)
who is claimed as a tax
dependent by a non-custodial
parents
Individual is NOT a taxpayer
The person applying
Betty is 59 and is raising her 6 year
3
old grandson Ethan. Betty files taxes
+
and NOT claimed as a tax
and claims Ethan as her dependent.
dependent
She applies for health coverage for
Any of the following if living with
Ethan.
the person
Ethan’s EDG = Ethan (the person
The person’s spouse
applying + a spouse (0) + children (0)
+
+ siblings/parents (0)
The person’s (biological,
adopted, step) children below age
Ethan’s EDG includes only him as
19 (including unborn children)
there is no spouse, children, siblings
+
or parents in the home for a group of
IF a child under age 19,
one (1).
include the child’s [biological,
adopted, step] parents and any
[biological, adopted, step] siblings
also under age 19

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