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MS 5450 [2]

E. Allow the actual cost of boarding a dependent outside the home when the boarding of that dependent enables a household member to accept or to continue employment, training or education which is preparatory to employment.

F. If the individual is claiming a transportation cost when taking dependents to and from a care provider, allow the expense as follows:

1. If they are using a private vehicle, client statement is acceptable for the actual expense; however, point-to-point miles must be verified by a web- based mileage calculator. Those miles are then converted to a monthly amount and then multiplied by the current Standard Federal Mileage Rate. Further verification is not required unless there is a reason to doubt.

2. If they are using public transportation, expenses include the actual cost of service, and verification must be provided.

3. If the expense is billed by the provider (non-household member), allow the actual cost as billed.

Note: For a dependent care expense to qualify as an allowable deduction, the expense must be necessary for a household member to seek employment, accept or continue employment, or attend school or training.

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Page 208

Official source

MS 5450 [2]

E. Allow the actual cost of boarding a dependent outside the home when the boarding of that dependent enables a household member to accept or to continue employment, training or education which is preparatory to employment.

F. If the individual is claiming a transportation cost when taking dependents to and from a care provider, allow the expense as follows:

1. If they are using a private vehicle, client statement is acceptable for the actual expense; however, point-to-point miles must be verified by a web- based mileage calculator. Those miles are then converted to a monthly amount and then multiplied by the current Standard Federal Mileage Rate. Further verification is not required unless there is a reason to doubt.

2. If they are using public transportation, expenses include the actual cost of service, and verification must be provided.

3. If the expense is billed by the provider (non-household member), allow the actual cost as billed.

Note: For a dependent care expense to qualify as an allowable deduction, the expense must be necessary for a household member to seek employment, accept or continue employment, or attend school or training.