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MS 5400
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Volume 2 - Supplemental Nutrition Assistance Program (SNAP) MS 5400 – R. 10/1/25 – OMTL – 681 Deductions – General
Deductions from income are allowed only for specific expenses.
A. The following deductions are allowed:
1. Earned income deduction of 20 percent of the gross countable earned income;
2. Standard deduction of:
a. $209 for a household size up to three b. $223 for a household size of four c. $261 for a household size of five d. $299 for a household size of six or more.
For purposes of determining the standard deduction amount, the household size is the number of active eligible members;
3. Medical deductions of any expenses totaling more than $35 for elderly or disabled members;
a. If verified medical expenses are less than or equal to $35, then no Standard Medical Deduction (SMD) is allowed. b. If verified medical expenses are more than $35 but less than or equal to $172, the SMD of $137 is applied ($172-$35=$137) c. If verified medical expenses are greater than $172, the actual medical expense, minus $35, is applied. d. If multiple individuals in the household are eligible to receive a medical deduction and have verified expenses more than $35, the system will apply the SMD to the household and not to each member.
4. Dependent care deduction;
5. Child support deduction;
6. Shelter costs in excess of 50 percent of the household’s income after all other deductions, not to exceed the maximum shelter deduction of $744, unless the household contains an elderly or disabled member. Households containing an elderly or disabled member receive a shelter deduction for the total monthly shelter costs that exceed 50 percent of the household’s monthly income after all other appropriate deductions are given; and
7. Homeless shelter deduction of $199 in lieu of shelter deductions.
B. The following are nondeductible expenses: