Reference Guide: Tax Filing Status and Dependent Rules
Determining Tax Dependents, Tax Filing Status, and Rules to File as Head of Household
September 2020
Eligibility for the premium tax credit is based on certain tax rules determining filing status and who is included in a tax household.
This reference guide walks through the following:
- Who can be claimed as a tax dependent?
- Tax filing statuses and eligibility for the premium tax credit
- Rules to file as head of household
Additional Resources
Webinar OE8: Determining Households and Income for the PTC and Medicaid
