Guide:
August 2024

Tax Filing Status and Dependent Rules

Updated August 2024

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

↓ Download PDF: English | Español

Additional Resources

Webinar OE10: Determining Households and Income for the PTC and Medicaid

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

Health Reform: Beyond the Basics is a project of the Center on Budget and Policy Priorities designed to provide training and resources that explain health coverage available through Medicaid, CHIP, and the Marketplace. It is aimed at navigators, advocates, state and local officials and others who help consumers get and keep their health coverage.

Stay up to date:

Center on Budget and Policy Priorities

1275 First Street NE, Suite 1200
Washington, DC 20002

Beyondthebasics@cbpp.org

Robert Wood Johnson Foundation

Support for this project was provided by the Robert Wood Johnson Foundation. The views expressed here do not necessarily reflect the views of the Foundation.

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