| (a) To determine household composition, an individual
is designated as:
(1) a taxpayer;
(2) a tax dependent who does not meet any exceptions;
(3) a tax dependent who meets one or more of the exceptions;
or
(4) not a taxpayer or tax dependent.
(b) If the individual is a taxpayer, the following
individuals are included in the taxpayer's household composition:
(1) the taxpayer;
(2) the taxpayer's spouse, if the taxpayer and the
spouse live together;
(3) the taxpayer's spouse, if the taxpayer and spouse
file a joint federal income tax return; and
(4) any individual the taxpayer expects to claim as
a tax dependent for the taxable year in which RMA eligibility is requested.
(c) If the individual is a tax dependent, the following
individuals are included in the tax dependent's household composition:
(1) the tax dependent;
(2) the taxpayer's household claiming the tax dependent;
and
(3) the tax dependent's spouse, if the tax dependent
and the spouse live together.
(d) The rules in subsection (e) of this section apply
to a tax dependent who:
(1) is not the taxpayer's spouse or the taxpayer's
child;
(2) is a child who lives with both parents who did
not file a joint federal income tax return and was claimed by one
parent; or
(3) is a child who is claimed as a tax dependent only
by a non-custodial parent.
(e) The household composition of an individual who
is not a taxpayer or a tax dependent includes:
(1) the individual's spouse;
(2) the individual's children; and
(3) if a child, the individual's parents and siblings.
(f) A spouse is included in an individual's household
composition if living together or filing a joint federal income tax
return.
(g) Subsection (c) of this section applies to an individual
who is both a tax dependent and taxpayer.
(h) An unborn child is included in the household composition
of:
(1) a pregnant woman; and
(2) a child living in the household with a pregnant
woman.
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