us/regulation/42/435/603/f/1

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(1) Basic rule for taxpayers not claimed as a tax dependent. In the case of an individual who expects to file a tax return for the taxable year in which an initial determination or renewal of eligibility is being made, and who does not expect to be claimed as a tax dependent by another taxpayer, the household consists of the taxpayer and, subject to paragraph (f)(5) of this section, all persons whom such individual expects to claim as a tax dependent.

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regulations/42-cfr/435/603/f.yaml

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Rules

state_plan_child_age_threshold

Parameter

source: 42 CFR 435.603(f)(3)(iv)(A)

- name: state_plan_child_age_threshold
  kind: parameter
  dtype: Count
  source: 42 CFR 435.603(f)(3)(iv)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/regulation/42/435/603/f
            excerpt: Age 19
  versions:
    - effective_from: '0001-01-01'
      formula: '19'

state_plan_full_time_student_age_threshold

Parameter

source: 42 CFR 435.603(f)(3)(iv)(B)

- name: state_plan_full_time_student_age_threshold
  kind: parameter
  dtype: Count
  source: 42 CFR 435.603(f)(3)(iv)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/regulation/42/435/603/f
            excerpt: in the case of full-time students, age 21
  versions:
    - effective_from: '0001-01-01'
      formula: '21'

under_state_plan_age

Derived

source: 42 CFR 435.603(f)(3)(iv)

- name: under_state_plan_age
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(3)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        person_age < state_plan_child_age_threshold

        or (state_plan_elects_full_time_student_age_21 and person_is_full_time_student and
        person_age < state_plan_full_time_student_age_threshold)

tax_dependent_exception_uses_non_filer_household_rules

Derived

source: 42 CFR 435.603(f)(2)(i)-(iii)

- name: tax_dependent_exception_uses_non_filer_household_rules
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(2)(i)-(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        tax_dependent_is_not_spouse_or_child_of_claiming_taxpayer

        or (under_state_plan_age and
        expected_to_be_claimed_by_one_parent_and_living_with_both_parents_and_parents_do_not_expect_joint_return)

        or (under_state_plan_age and expected_to_be_claimed_by_non_custodial_parent)

non_filer_household_rules_apply

Derived

source: 42 CFR 435.603(f)(3)

- name: non_filer_household_rules_apply
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (not expects_to_file_federal_tax_return and not expects_to_be_claimed_as_tax_dependent)
        or tax_dependent_exception_uses_non_filer_household_rules

basic_taxpayer_household_member

Derived

source: 42 CFR 435.603(f)(1), (f)(5)

- name: basic_taxpayer_household_member
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(1), (f)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        individual_expects_to_file_tax_return

        and not individual_expects_to_be_claimed_as_tax_dependent_by_another_taxpayer

        and (candidate_is_the_individual or (individual_expects_to_claim_candidate_as_tax_dependent
        and taxpayer_can_reasonably_establish_candidate_as_tax_dependent))

claimed_tax_dependent_household_member

Derived

source: 42 CFR 435.603(f)(2)

- name: claimed_tax_dependent_household_member
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        individual_expects_to_be_claimed_as_tax_dependent_by_another_taxpayer
        and not tax_dependent_exception_uses_non_filer_household_rules
        and candidate_is_in_household_of_taxpayer_claiming_individual

non_filer_household_member

Derived

source: 42 CFR 435.603(f)(3)

- name: non_filer_household_member
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        non_filer_household_rules_apply

        and (candidate_is_the_individual

        or (candidate_lives_with_individual and candidate_is_individuals_spouse)

        or (candidate_lives_with_individual and candidate_is_individuals_child and
        candidate_under_state_plan_age)

        or (individual_under_state_plan_age and candidate_lives_with_individual and
        candidate_is_individuals_parent)

        or (individual_under_state_plan_age and candidate_lives_with_individual and
        candidate_is_individuals_sibling and candidate_under_state_plan_age))

spouse_included_in_household

Derived

source: 42 CFR 435.603(f)(4)

- name: spouse_included_in_household
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: candidate_is_individuals_spouse and candidate_lives_with_individual

medicaid_household_member

Derived

source: 42 CFR 435.603(f)(1)-(5)

- name: medicaid_household_member
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(1)-(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        basic_taxpayer_household_member
        or claimed_tax_dependent_household_member
        or non_filer_household_member
        or spouse_included_in_household

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us/regulation/42/435/603/f/1 · Axiom

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in view

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▸rulespec code

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regulations/42-cfr/435/603/f.yaml

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Rules

state_plan_child_age_threshold

Parameter

source: 42 CFR 435.603(f)(3)(iv)(A)

- name: state_plan_child_age_threshold
  kind: parameter
  dtype: Count
  source: 42 CFR 435.603(f)(3)(iv)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/regulation/42/435/603/f
            excerpt: Age 19
  versions:
    - effective_from: '0001-01-01'
      formula: '19'

state_plan_full_time_student_age_threshold

Parameter

source: 42 CFR 435.603(f)(3)(iv)(B)

- name: state_plan_full_time_student_age_threshold
  kind: parameter
  dtype: Count
  source: 42 CFR 435.603(f)(3)(iv)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/regulation/42/435/603/f
            excerpt: in the case of full-time students, age 21
  versions:
    - effective_from: '0001-01-01'
      formula: '21'

under_state_plan_age

Derived

source: 42 CFR 435.603(f)(3)(iv)

- name: under_state_plan_age
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(3)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        person_age < state_plan_child_age_threshold

        or (state_plan_elects_full_time_student_age_21 and person_is_full_time_student and
        person_age < state_plan_full_time_student_age_threshold)

tax_dependent_exception_uses_non_filer_household_rules

Derived

source: 42 CFR 435.603(f)(2)(i)-(iii)

- name: tax_dependent_exception_uses_non_filer_household_rules
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(2)(i)-(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        tax_dependent_is_not_spouse_or_child_of_claiming_taxpayer

        or (under_state_plan_age and
        expected_to_be_claimed_by_one_parent_and_living_with_both_parents_and_parents_do_not_expect_joint_return)

        or (under_state_plan_age and expected_to_be_claimed_by_non_custodial_parent)

non_filer_household_rules_apply

Derived

source: 42 CFR 435.603(f)(3)

- name: non_filer_household_rules_apply
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (not expects_to_file_federal_tax_return and not expects_to_be_claimed_as_tax_dependent)
        or tax_dependent_exception_uses_non_filer_household_rules

basic_taxpayer_household_member

Derived

source: 42 CFR 435.603(f)(1), (f)(5)

- name: basic_taxpayer_household_member
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(1), (f)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        individual_expects_to_file_tax_return

        and not individual_expects_to_be_claimed_as_tax_dependent_by_another_taxpayer

        and (candidate_is_the_individual or (individual_expects_to_claim_candidate_as_tax_dependent
        and taxpayer_can_reasonably_establish_candidate_as_tax_dependent))

claimed_tax_dependent_household_member

Derived

source: 42 CFR 435.603(f)(2)

- name: claimed_tax_dependent_household_member
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        individual_expects_to_be_claimed_as_tax_dependent_by_another_taxpayer
        and not tax_dependent_exception_uses_non_filer_household_rules
        and candidate_is_in_household_of_taxpayer_claiming_individual

non_filer_household_member

Derived

source: 42 CFR 435.603(f)(3)

- name: non_filer_household_member
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        non_filer_household_rules_apply

        and (candidate_is_the_individual

        or (candidate_lives_with_individual and candidate_is_individuals_spouse)

        or (candidate_lives_with_individual and candidate_is_individuals_child and
        candidate_under_state_plan_age)

        or (individual_under_state_plan_age and candidate_lives_with_individual and
        candidate_is_individuals_parent)

        or (individual_under_state_plan_age and candidate_lives_with_individual and
        candidate_is_individuals_sibling and candidate_under_state_plan_age))

spouse_included_in_household

Derived

source: 42 CFR 435.603(f)(4)

- name: spouse_included_in_household
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: candidate_is_individuals_spouse and candidate_lives_with_individual

medicaid_household_member

Derived

source: 42 CFR 435.603(f)(1)-(5)

- name: medicaid_household_member
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 42 CFR 435.603(f)(1)-(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/regulation/42/435/603/f
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        basic_taxpayer_household_member
        or claimed_tax_dependent_household_member
        or non_filer_household_member
        or spouse_included_in_household