Law Dictionary

Qualified Family Member

(Tax Law)

Qualified family members are an HCTC-eligible individual�s spouse and dependent(s) that can be claimed on the individual�s federal tax return. Children of divorced or separated parents are treated as dependents of the custodial parent for the purposes of the HCTC. The non-custodial parent may not claim the credit even if she or he is entitled to claim the tax exemption for the child or carries the child�s health insurance.
Family members are not eligible for the HCTC if they are:
1.Enrolled in a health plan maintained by the individual or the spouse�s current or
former employer that pays at least 50% of the cost of coverage. Any share of
the family member�s premium that is paid by the individual or the spouse on a
pre-tax basis is considered to have been paid by the employer and must be
included as such when determining the percentage of employer coverage.
2. Entitled to Medicare Part A or enrolled in Medicare Part B.
3.Enrolled in the Federal Employees Health Benefits Program (FEHBP),
Medicaid, or State Children�s Health Insurance Program (SCHIP).
4. Entitled to health coverage through the military health system
(TRICARE/CHAMPUS). This does not include health coverage received as a Veterans Affairs (VA) benefit.

Source : Internal Revenue Service - United States Department of Treasury

Language : English

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