16 Del. Admin. Code § 16000-16400
Household composition is based on tax households, with certain exceptions.
For 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;
a spouse living with the taxpayer; and
all persons whom the taxpayer expects to claim as a tax dependent.
If a taxpayer cannot reasonably establish that another individual is a tax dependent for the tax year in which Medicaid is sought, the inclusion of the dependent in the taxpayer's household shall be determined according to the rules described at Section 16400.3, Rule for individuals who neither file a tax return nor are claimed as a tax dependent.
For an individual who expects to be claimed as a tax dependent by another taxpayer for the taxable year in which an initial determination or renewal of eligibility is being made, the household is the same as the taxpayer's household unless the individual meets any of the following exceptions:
the individual expects to be claimed as a tax dependent of someone other than a spouse or parent;
the individual is a child under age 19 living with both parents, but the parents do not expect to file a joint tax return; or
the individual is a child under age 19 who expects to be claimed by a non-custodial parent. A non-custodial parent is based on a court order or binding separation, divorce, or custody agreement. If there is no such order or agreement or if there is a shared custody agreement, the custodial parent is the parent with whom the child spends most nights.
If the individual meets any of the exceptions, the household shall be determined according to the rules described at Section 16400.3, Rule for individuals who neither file a tax return nor are claimed as a tax dependent.
For an individual who does not expect to file a tax return and does not expect to be claimed as a tax dependent for the taxable year in which an initial determination or renewal of eligibility is being made, the household consists of the individual, and if living with the individual:
the individual's spouse;
the individual's children under age 19; and
for individuals under age 19, the individual's parents and any siblings who are also under age 19.
For married couples, each spouse will be included in the household of the other spouse if they are living together or if they expect to file a joint tax return.
16 Del. Admin. Code § 16000-16400