Federally Facilitated Marketplace (FFM) Practice Exam

The concept here is how a tax household is defined for purposes like the marketplace: it’s determined by how dependents are claimed on tax returns, not just by who lives under the same roof. If two people are domestic partners and file separately, they aren’t automatically one tax household unless there is a joint return or a same-claim arrangement on a single return.

In this scenario, Jamar files his own return, while Sonya files separately and claims Gabrielle as a dependent on her return. That means Gabrielle is part of Sonya’s tax household, but not part of Jamar’s. Since the three do not share a single return or a single dependent claim, they do not form one tax household. State law doesn’t determine tax households for the marketplace—federal tax rules do.

So, it is not one tax household.