Kan. Admin. Regs. § 129-6-41 - Assistance planning for MAGI-based coverage groups
(a) The assistance plan for the groups
described in K.A.R. 129-6-34(c)(1) shall consist of those persons in the
household as determined in subsections (b) through (f).
(b) For each person who is not claimed as a
tax dependent by any other taxpayer and is expected to file a tax return, the
household shall consist of the person and all of the person's tax dependents,
except as noted in subsection (e). If a taxpayer cannot reasonably establish
that another individual is a tax dependent of the taxpayer for the tax year in
which assistance is determined, the inclusion of the individual in the
household of the taxpayer shall be determined in accordance with subsections
(d) and (e).
(c) For each person
claimed as a tax dependent by another taxpayer, the household shall consist of
that taxpayer and the taxpayer's dependents, except as noted in subsection
(e).
(d) For each person who
neither files a tax return nor is claimed as a tax dependent, the household
shall consist of the person and, if living with the person, the following:
(1) The person's spouse;
(2) the person's natural children, adopted
children, and stepchildren under the age of 21;
(3) the person's natural parents, adoptive
parents, and stepparents, if the person is under the age of 21; and
(4) the person's natural siblings, adopted
siblings, and stepsiblings under the age of 21, if the person is under the age
of 21.
(e) For each
person who is claimed as a tax dependent by another taxpayer, the household
shall be determined in accordance with subsection (d) if the person meets one
of the following conditions:
(1) Is not a
spouse of the taxpayer and is not a biological child, an adopted child, or
stepchild of the taxpayer;
(2) is
claimed by one parent as a tax dependent and is living with both parents who do
not expect to file a joint tax return; or
(3) is under the age of 21 and expected to be
claimed as a tax dependent by a noncustodial parent.
(f) For any married couple living together,
each spouse shall be included in the household of the other spouse, whether
both spouses expect to file a joint tax return under 26 U.S.C. 6013 or whether
one spouse expects to be claimed as a tax dependent by the other
spouse.
Notes
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