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SNAPCERTIFICATION MANUAL –SECTION 6000 6400 The Dependent Care Deduction 6410 Documentation and Verification of Dependent Care Costs

6400 The Dependent Care Deduction

SNAP Manual 01/01/2021 Dependent care costs are payments for the actual care of a child or other dependent person, for example, an incapacitated adult. Payments are deductible only when necessary for a household member to: 1. Accept or continue employment; 2. Pursue education preparatory for employment; 3. Comply with the SNAP Employment and Training (E & T) Program requirements; OR 4. Seek employment.

The dependent care deduction will include costs such as babysitter or day care fees, or the cost of an attendant for an incapacitated adult. The amount of the deduction will be the total cost of dependent care. There is no maximum deduction amount. Another responsible household member being present in the home will not impact whether the deduction is allowed.

Childcare expenses that are reimbursed or paid by the Division of Child Care and Early Childhood Education (DCCECE), TEA Program, or other similar programs are not deductible. A deduction will be allowed only for the portion of childcare expenses not paid or reimbursed by such a program. Any reimbursementsmade by the DCCECE, the Transitional Employment Assistance (TEA) Program, or other similar program to the household will not be counted as income. See SNAP 5411.

6410 Documentation and Verification of Dependent Care Costs SNAP Manual 01/01/2021 If the household does not supply the requested verification of dependent care costs within the specified time frames, the case action, such as application approval or change processing, will not be delayed solely to obtain this verification. The case will be processed without including the declared dependent care costs. If at the time of application, eligibility is dependent upon the inclusion of dependent care costs, the application may continue to be held for up to sixty (60) days awaiting this verification.

If the verification is later provided, the dependent care costs will be included in the household’s budget. This action will be handled as a change and will be processed in accordance with the