My disabled daughter, Valerie , was previously claimed as a dependent on tax returns. To qualify for TennCare services through Medicaid, I was advised not to claim her as a dependent. Valerie’s income consists solely of Supplemental Security Income (SSI) and Medicaid, totaling $18,168 as shown on Form SSA-1099. Does she now need to file taxes separately, and if so, how much would she owe?