Section 477-14-003 - 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 such 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 under the age 19, a full time student in secondary school and will graduate before age 19, who expects to be claimed by one parent as a tax dependent and are living with both parents, but the parents are not expected to file a joint return.3. Individuals under age 19, a full time student in secondary school and will graduate before age 19, who expect 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 such order exists, or in the event of a shared custody agreement the custodial parent is the parent with whom the child spends most nights. Note: If a tax dependent meets an exception see household size for a non-tax filer at 477 NAC 14-004.
477 Neb. Admin. Code, ch. 14, § 003
Amended effective 3/13/2018