"[A]ll individuals with gross income below the filing threshold are entitled to a hardship exemption regardless of whether they file a return and regardless of whether they claim a dependent. Pursuant to this guidance, this exemption may be claimed through the tax filing process, but individuals who are eligible for this exemption and do not file tax returns will be exempt without having to take any further action. If an individual qualifies for this exemption, the exemption applies to the individual, the individual's spouse (if filing jointly or if no return is filed), and any one the individual claims or could have claimed as a dependent."