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

Guide: The Health Care Assister’s Guide to Tax Rules