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WAC 182-506-0012

Determining a person's medical assistance unit.

This section applies to people whose financial eligibility for Washington apple health coverage is based on modified adjusted gross income methodology.
(1) Determining a tax filer's medical assistance unit (MAU).
(a) A tax filer is a person who:
(i) Expects to file a federal income tax return; and
(ii) Does not expect to be claimed as a tax dependent on a federal income tax return.
(b) If the applicant or recipient is a tax filer, the following people constitute the applicant's or recipient's MAU:
(i) The tax filer;
(ii) The tax filer's spouse, if residing with the tax filer; and
(iii) Everyone the tax filer expects to claim as a tax dependent.
(2) Determining a tax dependent's MAU.
(a) A tax dependent is a person who expects to be claimed as a tax dependent on a tax filer's federal income tax return.
(b) If the applicant or recipient is a tax dependent:
(i) The following people constitute the tax dependent's MAU unless the tax dependent meets one of the exceptions in (b)(ii) of this subsection:
(A) The tax dependent;
(B) The tax dependent's spouse, if living with the tax dependent;
(C) The tax filer who claims the tax dependent;
(D) The spouse of the tax filer who claims the tax dependent, if living with the tax filer; and
(E) All tax dependents claimed by the tax filer.
(ii) A tax dependent who meets one of the exceptions below is treated as a nonfiler under subsection (3) of this section:
(A) A tax dependent who is neither the spouse nor the child of the tax filer;
(B) A child under age nineteen who resides with both parents and those parents do not file a joint tax return; or
(C) The tax dependent expects to be claimed by a noncustodial parent.
(3) Determining a nonfiler's MAU.
(a) A nonfiler is a person who does not expect to file a federal income tax return and either:
(i) Does not expect to be claimed as a dependent; or
(ii) Meets one of the exceptions listed in subsection (2)(b)(ii) of this section.
(b) 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:
(i) The nonfiler's spouse;
(ii) The nonfiler's children under age nineteen; and
(iii) If the nonfiler is under age nineteen, the nonfiler's parents and the nonfiler's siblings under age nineteen.
[Statutory Authority: RCW 41.05.021 and 41.05.160. WSR 16-07-006, ยง 182-506-0012, filed 3/3/16, effective 4/3/16.]
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