Rule 23-105-1.3 - Exceptions to Tax Filer RulesA. A tax dependent who is not the tax filer's spouse or child is treated as a non-filer, described in Rule 1.4.B. A tax dependent under age 19 who lives with two parents who do not expect to file a joint tax return is treated as a non-filer, described in Rule 1.4.C. A tax dependent claimed as a tax dependent by a non-custodial parent is treated as a non-filer, described in Rule 1.4. The child is not a member of the custodial parent's household even though the child physically resides in the home. The child's income does not count in the custodial parent's household income.23 Miss. Code. R. 105-1.3
42 CFR§435.603 (Rev. 2012)