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Division/Section Economic Stability Chapter No./Name 4 – Economic Independence (EI) Part No./Name B – Eligibility Factors Section No./Name B-600-FITAP-SNAP Income Document No./Name B-650-SNAP Deductions Effective Date June 1, 2026

18 of 22 the actual transportation cost incurred, $25 per week, would be considered an allowable dependent care transportation expense.

When determining the mileage cost incurred, do not include the normal mileage incurred by the household to go to and from work. Only allow the additional mileage traveled by the household to take the child or incapacitated adult to and from care provider.

Example: Client lives in Opelousas, works in Carencro, and the day care provider is in Lafayette. Client normally travels from Opelousas (home) to Carencro (work) every weekday. Client has to travel additional miles from Carencro (work) to Lafayette (day care) every weekday, therefore the additional miles from work to day care multiplied by the allowable mileage rate would be considered an allowable dependent care transportation expense.

Example: Client lives in Opelousas, works in Lafayette and the day care provider is in Carencro. Client normally travels from Opelousas (home) to Lafayette (work) every weekday. Day care provider is on the same route as client normally travels to work, therefore there are no additional miles traveled and no dependent care transportation expense.

When the dependent care expense is paid through the Child Care Assistance Program (CCAP), the dependent care deduction is equal to the CCAP co-payment.

If the client reports caretaker costs that could qualify under both dependent care and medical deductions, the household must be allowed a deduction of either dependent care or medical expense, but not both. If the household has no medical expenses, the caretaker expense should be allowed as a dependent care deduction. If the expense is allowed as a dependent care deduction and is less than $500, the household will not be required to provide documentation of the expense.

Example: Joan is disabled and has no other medical expenses. Joan’s son lives with her and pays a caretaker $400 per month to take care of her while he works. The expense can be allowed as either a medical or a dependent care deduction. The worker should budget as a dependent care expense instead of a medical expense since the medical deduction would be only the net deduction of $365 ($400 minus the $35 medical threshold).

When the client’s total expense exceeds $500 or is questionable, the client’s out-of-pocket expense may be verified by:

• Using form OFS 85, Child Care Expense Verification,

• A statement from the provider, or

• Receipts or canceled checks.