The individual expected to file a tax return plus all persons whom the individual expects to claim as a tax dependent. See Appendix 477-000-006 on how to construct a Medicaid household.
Note: If an individual does not intend to file an income tax return or intend to be claimed as a dependent, non-filer rules apply. If the tax payer cannot reasonably establish that another individual is a tax dependent of the taxpayer for the tax year in which Medicaid is sought, the inclusion of such individual in the household of the tax payer is determined by using non-filer rules.
477 Neb. Admin. Code, ch. 14, § 001