Kansas Department of Health & Environment

Kansas Family Medical Assistance

Manual (KFMAM)


Eligibility Policy - 10/16/2021

05000 >>> 05130

5130 Countable Income for a Child or Tax Dependent - The countable income of a child or tax dependent may be excluded from their own IBU and other IBUs for which they are a member of according to the rules below.

5130.01 Non-Filer Budgeting Units - When the IBU is based on the non-filer rules as defined in 3120, the income of a child (under age 19) will be excluded when their income is below the MAGI Income Threshold and their parent or step-parent is in the IBU.

When these requirements are not met, all taxable income of the child is included in their own IBU and any IBU that they are a member of.

5130.02 Filer Budgeting Units - When the IBU is based on the filer rules as defined in 3110, also known as Tax Household Budgeting Units, the income of a tax dependent will be excluded when their income is below the MAGI Income Threshold and they are a tax dependent of the Primary Tax Payer. When these requirements are not met, all taxable income of the tax dependent is included in their own IBU and any IBU that they are a member of.

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