SECTION 317:35-6-41. MAGI household composition; tax filers  


Latest version.
  • (a)   Scope. This section applies to individuals who expect to file taxes themselves or who expect to be claimed by another taxpayer as a tax dependent for the taxable year in which the eligibility determination is being made.
    (b)   Taxpayers. The household of an individual who expects to be a taxpayer consists of him or herself and all of the tax dependents he or she expects to claim.
    (c)   Tax dependents. If an individual expects to be both a taxpayer and a tax dependent, the individual is considered a tax dependent. Unless an exception listed in OAC 317:35-6-42 applies, the household of an individual who expects to be claimed as a tax dependent consists of the taxpayer claiming him or her and all other dependents expected to be claimed by that taxpayer.
    (d)   Spouses. Spouses who live together are always counted in each other's households, regardless of whether or how they expect to file taxes, and regardless of whether one or both of them expect to be claimed as a tax dependent by another taxpayer.
    (e)   Unborn children. If any member of the household is pregnant, the number of children she expects to deliver is counted in the household size of all households of which she is a member.
    (f)   No option to exclude. Individuals may not choose to exclude any person counted as a household member under this rule from the household.
[Source: Added at 30 Ok Reg 1209, eff 7-1-13]