Section 477-15-003 - INDIVIDUAL CLAIMED AS A TAX DEPENDENTIn the case of an individual who expects to be claimed as a tax dependent by a tax filer for the taxable year of an eligibility determination, the household is the household of the tax filer claiming the individual as a tax dependent, except when
1. The individual expects to be claimed as a tax dependent of someone other than a spouse or a biological, adopted, or step parent;2. The individual is under nineteen (19) years old, expects to be claimed by one (1) parent as a tax dependent, and is living with both parents, but the parents are not expected to file a joint return.3. The individual is under nineteen (19) years old and expects to be claimed as a tax dependent by a non-custodial parent.a. To be considered a non-custodial parent, a court order, binding separation, divorce, or custody agreement establishing custody must exist.b. If no court order exists, or in the event of a shared custody agreement, the custodial parent is the parent with whom the child spends most nights.c. In the event of a joint custody arrangement, the child's household includes the individuals listed at 477 NAC 15-005 that reside in either household. If a tax dependent meets an exception, see Household Size for a Non-Tax Filer at 477 NAC 15-005.
477 Neb. Admin. Code, ch. 15, § 003
Adopted effective 3/13/2018