23 MAC Pt. 102, R. 6.17
Emancipated Children – Modified Adjusted Gross Income Programs
Cite as 23 Miss. Admin. Code Pt. 102, R. 6.17
Emancipated Children – Modified Adjusted Gross Income Programs
A. Most children are dependents of their parents or have another adult caretaker. However,
some children may be emancipated. An emancipated minor is authorized to act on the
emancipated minor’s own behalf. Though not a dependent child, an emancipated minor
under age nineteen (19) is a categorically eligible child for Modified Adjusted Gross
Income programs.
B. Emancipation may occur by court-ordered emancipation, marriage or living independently;
however, how an emancipated child under age 19 is treated for Medicaid or Children’s
Health Insurance Program purposes depends on the living arrangement of the child, the
child’s tax dependent or tax filer status and/or whether the child must be treated as an
exception to tax filer rules or under non-filer rules, as described in budgeting rules.