Magi famr censt refers to the practice of conducting a census in a magical or mythical world. In many fantasy stories and works of fiction, the existence of magic and fantastical creatures adds an additional challenge to keeping track of populations and gathering data. The purpose of a magi famr censt varies depending on the story's context. Sometimes, it is conducted to understand the demographics of magical beings living in a specific region. This can help leaders and governments make informed decisions about resource allocation, infrastructure development, and managing conflicts or disputes within the magical community. In other instances, a magi famr censt may be carried out to identify individuals with magical abilities or potential.
Typically, your MAGI (modified adjusted gross income) and AGI (adjusted gross income) are close in value to one another. However, the small adjustments that tweak your AGI into your MAGI could have an important bearing on your overall tax return.
Note Even if a person s tax status is non-taxpayer non-tax dependent, the person may be expected to be required to file a federal income tax return based on the IRS threshold amounts. Example Grandma Mary and Grandpa John expect to file taxes jointly and claim their three grandchildren, Sally, 8, Lucy, 12 and Mike, 14, as tax dependents.
In other instances, a magi famr censt may be carried out to identify individuals with magical abilities or potential. This information can be used for various purposes, such as recruitment into magical academies, creation of magical employment opportunities, or even monitoring and regulating the use of magic in society. The process of conducting a magi famr censt often involves a combination of traditional census methods and magic-based techniques.
A-1340, Income Limits
The budgetary needs test is the first eligibility test for the household. It applies to all households who have not received TANF in the last four months (in Texas or another state).
If an unmet need of less than 50 cents remains, the household is ineligible.
Recognizable Needs Test
The recognizable needs test is the final eligibility test for the household. This test applies to all applicants and certified households.
The recognizable needs test has two parts. Applicant households (those subject to the budgetary needs test) must pass both Part A and Part B. All other households must pass only Part B.
If an unmet need of one cent or more remains, the household is eligible.
Needs Tests Instructions
Include all countable earned and unearned income. Follow the steps below:
- Total the gross earned and unearned income for each person.
- Add applied income amount. Applied income is the countable amount of income after allowing deductions for tax dependents, child support, alimony, and people a legal parent is legally obligated to support.
- Subtract the child support disregard, if applicable.
- Subtract the standard work-related expense (not to exceed the household member's monthly earned income) for each qualifying member with countable earnings.
- Subtract each member's allowable costs for dependent care (up to the maximum).
- Subtract any child support expense.
- Compare the net income to the budgetary needs amount. If the net income or unmet need is 50 cents or more, the household passes the budgetary needs test.
Note: If there is a diversion amount and someone other than the person with diversions has count income (or two household members with joint diversions both have countable income), each member's income or earned income deductions are computed separately until the actual amount allowed to be diverted from each person's income is subtracted. Then the total net incomes are combined.
When two members have joint diversions, any amount of the diversion that exceeds one member's income can be diverted from the other member's income using the steps below:
- Subtract 1/3 of the net income for applicants with earned income who have not been active TANF in the last four months.
- Subtract 90 percent of the remaining earnings (up to a cap of $1,400). Allow this deduction for each employed household member who is eligible for it. The person can receive this deduction for four months in a 12-month period. The four months do not have to be consecutive. Note: Do not count a month in which a full-family sanction is imposed as one of the 90 percent earned income deduction (EID) months.
Note: If there is a diversion amount and someone other than the person with diversions has countable income (or two members with joint diversions both have countable income), each member's income and earned income deductions are computed separately until after subtracting the actual amount allowed to be diverted from each person's income. Then the adjusted gross incomes are combined.
When two members have joint diversions, any amount of the diversion that exceeds one member's income can then be diverted from the other member's income.
For each household member with earnings, the deductions cannot exceed the person's total income. This also applies when there is more than one household member with earnings, diverted income or both.
The adjusted income should be compared to the recognizable needs amount. If the adjusted income is one cent or more, the household passes the recognizable needs test.
The adjusted income is subtracted from the maximum grant amount to determine the benefit amount.
Related Policy
Child Support Deductions, A-1421
$75 Disregard Deduction, A-1422
Dependent Care Deduction, A-1423
Diversions, Alimony, and Payments to Dependents Outside the Home, A-1424
Work-Related Expense ($120 and 20%), A-1425.1
1/3 Disregard for Applicants, A-1425.2
90% Earned Income Deduction, A-1425.3
Income Limits, C-111
SNAP
There are two eligibility tests for SNAP.
Gross Income Test
Gross income is the total countable income. This test applies to all households except those:
- with a member who is elderly or has a disability; or
- that are categorically eligible.
To be considered categorically eligible, all household members must be approved for TANF or SSI, or a combination of TANF and SSI, or the household must meet resource criteria and have gross income below or equal to 165 percent Federal Poverty Level (FPL) for its size.
A household subject to the gross income test is ineligible if unrounded gross income exceeds the limit by one cent or more.
Note: For households with a deductible farm loss, the loss is subtracted before applying the gross income test.
Related Policy
Households with Elderly Members or Members with a Disability, B-430
Net Income Test
Net income is the gross income minus allowable deductions. This test applies to all households, except categorically eligible households.
Note: The net income test applies to a household with a member who is elderly or has a disability if the household’s gross income exceeds 165 percent FPL and the household does not meet categorically eligible requirements.
If a household's rounded income exceeds the net income limits, the household is ineligible. Fifty cents or more is rounded up and 49 cents or less is rounded down. The EDG is denied if net income results in zero allotment for the initial and ongoing months.
TIERS will assign the appropriate income test at Eligibility Summary after running Eligibility Determination Benefit Calculation (EDBC).
Related Policy
Benefits, A-2322
Maximum Income Limits, C-121
Medical Programs
For Medical Programs, Modified Adjusted Gross Income (MAGI) financial eligibility is determined by comparing the applicable program income limit and the MAGI household income calculated using Step 1 through Step 5 below.
Follow the five steps below in the specified order for each person applying for benefits to determine MAGI financial eligibility for each person.
Step 1 — Determine MAGI Household Composition
The MAGI household composition for the person will be used to complete Steps 2, 3, 4, and 5.
Step 2 — Determine MAGI Individual Income
Identify and list all income, expenses, and overpayments for each person in the MAGI household.
Form H1042, Modified Adjusted Gross Income (MAGI) Worksheet: Medicaid and CHIP, is used for each person included in the person’s MAGI household composition to list and calculate:
- earned income, excluding any pretax contributions;
- unearned income;
- self-employment income;
- American Indian/Alaska Natives (AI/AN) disbursement;
- overpayments; and
- expenses.
Step 3 — Determine Whether Any Exemptions Apply to MAGI Household Income
If a person meets one of the following exceptions for the taxable year in which Medicaid or Children’s Health Insurance Program (CHIP) eligibility is requested, their MAGI individual income is not included when calculating MAGI household income (as explained in Step 4).
Exception 1:
A person is a child (natural, adopted or step), regardless of age, who is:
- included in the MAGI household composition of a parent or whose MAGI household composition includes a parent; and
- not expected to be required to file a federal income tax return since the child’s monthly income is below the monthly Internal Revenue Service (IRS) income threshold.
Exception 2:
A person is a tax dependent who is:
- included in the MAGI household composition of the taxpayer claiming them as a tax dependent; and
- not expected to be required to file a federal income tax return since the tax dependent’s monthly income is below the monthly IRS income threshold.
If a person meets the criteria for Exception 1 or 2 and does not have any income, it is not necessary to determine whether the person is expected to be required to file an income tax return because there is no income to compare with the IRS income threshold. Move to Step 4 at this point.
Note: Even if a person’s tax status is “non-taxpayer/non-tax dependent,” the person may be “expected to be required to file” a federal income tax return based on the IRS threshold amounts.
For a person who is expected to be required to file a federal income tax return, all MAGI Individual Income from Step 2 counts in every household composition in which that person is included.
If a child meets Exception 1:
- their income is excluded from the MAGI household income of every applicant or recipient whose MAGI household composition includes that child; and
- the child’s income is exempt from their own MAGI household income.
If a tax dependent meets Exception 2:
- the tax dependent’s income is excluded from the MAGI household income of the taxpayer who plans to claim that person on a federal income tax return for the taxable year in which the taxpayer is requesting Medicaid or CHIP eligibility; and
- this tax dependent’s MAGI Individual Income counts in their own MAGI household income and counts in the MAGI household income of everyone else in whose MAGI household they are included.
If a person meets the criteria for both exceptions (a child (regardless of age) included in the MAGI household composition of a parent and a tax dependent included in the MAGI household composition of the taxpayer), Exception 1 applies. Exception 1 is more beneficial for the child because the child’s income would then be exempt from the child’s MAGI Individual Income.
Example: A child (regardless of age) lives with her mother, has no income, and her mother expects to claim the child on her federal income tax return. The child would meet Exception 1 and Exception 2. For the purposes of exempting the child’s income, the child (regardless of age) is considered a child who is included in the MAGI household composition of a parent whose MAGI group includes a parent (Exception 1). Because the child has no income to exempt, there is no need to compare her income to the tax thresholds. If the child did have income under the threshold, it would be more beneficial to allow her Exception 1 so that her income would not be counted on her own MAGI household income.
Example: Grandma Mary and Grandpa John expect to file taxes jointly and claim their three grandchildren, Sally, 8, Lucy, 12 and Mike, 14, as tax dependents. Grandma Mary and Grandpa John have not adopted their grandchildren. Grandma Mary applies for medical assistance for her grandchildren but does not apply for medical assistance for herself or Grandpa John.
Sally, Lucy, and Mike each receive $1500 a month in Social Security survivor benefits (SSB). The children meet a tax dependent exception because they are claimed as a tax dependent by a taxpayer who is not their spouse or parent. Their MAGI household compositions are determined using the non-taxpayer and non-tax dependent rules.
The MAGI household for each child includes the three siblings (Sally, Lucy and Mike) and the survivor benefits count in each child’s own MAGI household income and in the MAGI household income of their siblings. If Grandma Mary and Grandpa John had applied for medical assistance, the children’s survivor benefits would NOT count in their MAGI household income.
Step 4 — Calculate MAGI Household Income
First, the MAGI Individual Income for each person included in the applicant’s or recipient’s MAGI household composition is calculated by:
- adding earned income, unearned income, self-employment income, and AI/AN disbursements (if AI/AN status is not verified per policy or the income source is not verified);
- subtracting overpayments; and
- subtracting expenses.
Person 1
Person 2
Person 3
Person 4
When two members have joint diversions, any amount of the diversion that exceeds one member's income can be diverted from the other member's income using the steps below:
For example, census takers may utilize enchanted objects or spells to accurately count the number of magical beings in an area. This could include using scrying or divination spells to identify invisible or shape-shifting creatures, or employing charms and amulets to locate and track individuals from a distance. However, carrying out a magi famr censt is not without its challenges. In most magical worlds, there are creatures and entities that may try to avoid or deceive census takers. This could be due to reasons like a desire for privacy, fear of discrimination or persecution, or simply a mischievous nature. It requires careful planning, cooperation from the magical population, and creative problem-solving to ensure an accurate and complete census. In conclusion, the concept of magi famr censt explores the intricacies and complexities of collecting data and conducting a census in a magical or mythical world. It adds an extra layer of difficulty and excitement to the process, making it an interesting aspect of many fantasy stories and works of fiction..
Reviews for "Harvesting Magic: The Magical Harvesting Techniques of Magi Farmers"
1. Jane - 2 stars - I was really disappointed with "Magi famr censt". The plot was weak and the characters felt underdeveloped. The whole concept of a magical farm just didn't work for me. I found myself struggling to stay engaged in the story and ended up losing interest halfway through. Overall, I wouldn't recommend this book to others.
2. Mark - 2 stars - I had high hopes for "Magi famr censt" but it fell flat for me. The pacing was incredibly slow, and the writing style was choppy and confusing. The characters lacked depth and their actions seemed unrealistic. I found myself skipping paragraphs just to get through the book. It's a shame because the premise had potential, but the execution was lacking.
3. Emily - 1 star - "Magi famr censt" was the most boring book I have read in a long time. The plot dragged on and nothing interesting happened until the last few pages. The characters were unlikable and the dialogue felt forced. I couldn't connect with the story or the world it was set in. I would not recommend wasting your time on this book.