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ESA SNAP Policy Manual 143  Extended day programs and before- or afterschool programs  Summer camps  Care-associated activity or other fees necessary for the household to participate in the care  Transportation costs to and from the care facility/program sites Example 1 Ms. Allen takes her child to a childcare center not located on her route to school. When the stop at the childcare center is added, she drives an additional 10 miles in the morning and an additional 10 miles in the afternoon. She provides this transportation five days a week. Ms. Allen is eligible for a dependent care transportation deduction. The actual related transportation expense is the 20 miles per day associated with the travel to and from the childcare center.

Expenses are not allowed if paid in goods or services (payment-in-kind) or are reimbursed. Example 2 Ms. Hicks is employed and permits a neighbor to use her garage in payment for babysitting her children. Ms. Hicks estimates the use of the garage to be valued at $150 per month. The expense is not allowed because the payment is in-kind and not a cash payment.

If a household has a dependent care expense that could qualify for both the medical deduction and the dependent care deduction, the household can choose to deduct the expense as either medical or dependent care expense but not both. Dependent care costs must be verified before providing the deduction. See Section 5.3.2, Verification of Dependent Care Expenses. 12.5 Child Support Deduction Households that pay legally obligated child support payments to a nonhousehold member are eligible for the child support deduction. Allowable payments include the following:  Legally obligated payments made by a household member to a nonhousehold member  Legally obligated payments made by a household member to a third party (e.g. landlord, utility company) as part of the support order  Legally obligated payments made to a state child support agency, such as the DC OAG CSSD or similar agencies in other states  Payments made toward child support arrears The following payments are not allowable: Return