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