IDAPA 16.03.01.302
Non-Tax Filing Household
01. Individuals Not Filing a Tax Return and Not Claimed as a Tax Dependent. For an individual who does not expect to file a federal tax return and is not claimed as a tax dependent by a tax filer, or meets one (1) of the exceptions in this rule, the household consists of the individual and, if living with the individual the following: (7-1-24) a. The individual’s spouse; (7-1-24) b. The individual’s natural, adopted, and stepchildren under age nineteen (19); or (7-1-24) c. If individuals are under age nineteen (19), the individual’s natural, adopted, and step parents and natural, adoptive, and step siblings under age nineteen (19). (7-1-24) 02. Married Couples. Married couples living together will be included in the household of the other spouse. (7-1-24) 303. -- 344. (RESERVED) INCOME (Sections 345-394)