Tax Filing Household

01. Taxpayers. For an individual filing a federal tax return for the taxable year in which an initial determination or redetermination of eligibility is made, and who is not claimed as a tax dependent by another taxpayer, the tax filing household consists of the taxpayer, the taxpayer’s spouse, and the taxpayer’s tax dependents. (7-1-24) 02. Individuals Claimed as a Tax-Dependent. For an individual who is claimed as a tax dependent by another taxpayer, the tax filing household is the household of the taxpayer claiming such individual as a tax dependent, except when tax dependents meeting any of the following criteria will be treated as non-filers under Section 302 of these rules. Individuals: (7-1-24) a. Claimed as a tax dependent by an individual other than a spouse or custodial parent; (7-1-24) b. Under age nineteen (19) living with both parents, if the parents are not married, or married filing IDAHO ADMINISTRATIVE CODE IDAPA 16.03.01 – Eligibility for Health Care Department of Health and Welfare Assistance for Families & Children Section 302 Page 12 separately; and (7-1-24) c. Under age nineteen (19) claimed as a tax dependent by a parent residing outside of the applicant household. (7-1-24) 03. Married Couples. For married couples living together, each spouse is included in the household of the other spouse, regardless of whether a joint federal tax return is filed, if one (1) spouse is claimed as a tax dependent by the other spouse, or if each filed separately. (7-1-24)