us-ma/regulation/dta/106-cmr/704/704.275 — 704.275 Dependent Care Deduction

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us-ma/regulation/dta/106-cmr/704/704.275 — 704.275 Dependent Care Deduction · Axiom

(A) Requirements

An employed applicant or client may receive a deduction from income equal to the expenditure for the care of a dependent child, as provided in 106 CMR 701.600, including an incapacitated individual requiring care.

If the applicant or client is eligible for a 50% TAFDC disregard (see 106 CMR 704.280 or 704.281), the dependent care deduction is made after the 50% disregard has been deducted. The dependent child or incapacitated individual must be a member of the assistance unit. For an applicant or client who is employed full-time, the amount allowed as a deduction is the actual cost of dependent care, including the cost of transporting dependents to and from dependent care, but shall not exceed $175 per dependent child, age two or older, or incapacitated individual per month. For children under the age of two, the monthly maximum allowable deduction shall not exceed $200.

An applicant or client who is employed less than full-time may receive a proportionate share of the maximum allowable deduction. The following standards are used to determine the maximum deduction, per child, or incapacitated individual. In all situations, the amount allowed for dependent care is the actual expenditure for dependent care, including the cost of transporting dependents to and from dependent care, or the maximum allowable deduction, whichever is less.

WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD

TWO OR OVER | UNDER TWO

1 - 10 | 1 - 43 | $44 | $50

11 - 20 | 44 - 87 | $88 | $100

21 - 30 | 88 - 130 | $132 | 150

31 - above | 131 - above | $175 | $200

Transitional Cash Assistance Programs

Financial Eligibility | Chapter | 704

3/2018 | (2 of 2) | Page Page | 704.275

(B) Restrictions

(1) An applicant or client who meets the applicable provisions of 106 CMR 704.280(A) or (B) or 106 CMR 704.281(A) or (B) for TAFDC and 106 CMR 704.285(C) for EAEDC shall not be eligible for the dependent care deduction.

(2) An applicant or client who must be in the filing unit, but is not included in the assistance unit, is not eligible for the dependent care deduction.

(3) The dependent care deduction is not applied to income from a renter, roomer, or boarder.

(1) The acceptable verifications for dependent care expenses are:

(a)a signed and dated statement from the dependent care…#

(a) a signed and dated statement from the dependent care provider; and/or

(b)a canceled check or money order payable to the…#

(b) a canceled check or money order payable to the dependent care provider.

If neither document is available, verification shall be by a signed and dated statement from the employed individual of the actual cost of dependent care.

(2) The verification of the cost of transporting dependents to and from dependent care shall be a signed and dated statement from the employed individual of the actual cost of such transportation.

(3) The incapacity of an individual in the assistance unit other than a dependent child for whom dependent care costs are being claimed must be verified. Incapacity is verified in accordance with 106 CMR 703.190 by a statement from a competent medical authority as defined in 106 CMR 701.600.

106 CMR: Department of Transitinal Assistance 106 CMR: Department of Transitional Assistance

Transitional Cash Assistance Programs

Financial Eligibility | Chapter | 704

2 /201 9 | (1 of 2) | Page | 704.280

in view

Whole section

Encodings · 11

Encoded from this provision

us-ma/regulation/106-cmr/704/275/block-1

applicable_dependent_care_maximum_deductionMA reg. 106-cmr (704)(704.275) · derived

106 CMR 704.275(A), maximum allowable dependent-care deduction

name: applicable_dependent_care_maximum_deduction
kind: derived
entity: Person
dtype: Money
period: Month
unit: USD
source: 106 CMR 704.275(A), maximum allowable dependent-care deduction
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
          excerpt: >-
            the amount allowed ... shall not exceed $175 ... For children under
            the age of two ... $200
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if not dependent_care_deduction_available: 0 else: if
      dependent_care_monthly_hours_band == 0: 0 else: if
      dependent_is_child_under_two:
      dependent_care_maximum_deduction_child_under_two[dependent_care_monthly_hours_band]
      else:
      dependent_care_maximum_deduction_child_two_or_over_or_incapacitated[dependent_care_monthly_hours_band]

dependent_care_deductionMA reg. 106-cmr (704)(704.275) · derived

106 CMR 704.275(A)-(B), dependent-care deduction amount

name: dependent_care_deduction
kind: derived
entity: Person
dtype: Money
period: Month
unit: USD
source: 106 CMR 704.275(A)-(B), dependent-care deduction amount
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
          excerpt: >-
            the amount allowed for dependent care is the actual expenditure ...
            or the maximum allowable deduction, whichever is less
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if dependent_care_deduction_available: min(max(0,
      actual_dependent_care_expenditure_including_transportation),
      applicable_dependent_care_maximum_deduction) else: 0

dependent_care_deduction_availableMA reg. 106-cmr (704)(704.275) · derived

106 CMR 704.275(A)-(B), dependent-care deduction requirements and restrictions

name: dependent_care_deduction_available
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 106 CMR 704.275(A)-(B), dependent-care deduction requirements and restrictions
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
versions:
  - effective_from: '0001-01-01'
    formula: >-
      applicant_or_client_is_employed

      and
      dependent_is_dependent_child_or_incapacitated_individual_requiring_care

      and dependent_is_member_of_assistance_unit

      and not dependent_care_restriction_applies

dependent_care_maximum_deduction_child_two_or_over_or_incapacitatedMA reg. 106-cmr (704)(704.275) · parameter

106 CMR 704.275(A), dependent-care deduction maximum table

name: dependent_care_maximum_deduction_child_two_or_over_or_incapacitated
kind: parameter
dtype: Money
period: Month
unit: USD
indexed_by: dependent_care_monthly_hours_band
source: 106 CMR 704.275(A), dependent-care deduction maximum table
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
          table:
            header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
            row_key: MONTHLY HOURS
            column_key: TWO OR OVER
versions:
  - effective_from: '0001-01-01'
    values:
      '1': 44
      '2': 88
      '3': 132
      '4': 175

dependent_care_maximum_deduction_child_under_twoMA reg. 106-cmr (704)(704.275) · parameter

106 CMR 704.275(A), dependent-care deduction maximum table

name: dependent_care_maximum_deduction_child_under_two
kind: parameter
dtype: Money
period: Month
unit: USD
indexed_by: dependent_care_monthly_hours_band
source: 106 CMR 704.275(A), dependent-care deduction maximum table
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
          table:
            header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
            row_key: MONTHLY HOURS
            column_key: UNDER TWO
versions:
  - effective_from: '0001-01-01'
    values:
      '1': 50
      '2': 100
      '3': 150
      '4': 200

dependent_care_monthly_hours_bandMA reg. 106-cmr (704)(704.275) · derived

106 CMR 704.275(A), monthly-hours standards for dependent-care deduction

name: dependent_care_monthly_hours_band
kind: derived
entity: Person
dtype: Integer
period: Month
source: 106 CMR 704.275(A), monthly-hours standards for dependent-care deduction
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
          excerpt: 'MONTHLY HOURS: 1 - 43; 44 - 87; 88 - 130; 131 - above'
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if monthly_employment_hours < dependent_care_monthly_hours_lower_bound[1]:
      0 else: if monthly_employment_hours <=
      dependent_care_monthly_hours_upper_bound[1]: 1 else: if
      monthly_employment_hours <= dependent_care_monthly_hours_upper_bound[2]: 2
      else: if monthly_employment_hours <=
      dependent_care_monthly_hours_upper_bound[3]: 3 else: 4

dependent_care_monthly_hours_lower_boundMA reg. 106-cmr (704)(704.275) · parameter

106 CMR 704.275(A), dependent-care deduction hours table

name: dependent_care_monthly_hours_lower_bound
kind: parameter
dtype: Decimal
period: Month
indexed_by: dependent_care_monthly_hours_band
source: 106 CMR 704.275(A), dependent-care deduction hours table
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
          table:
            header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
            row_key: MONTHLY HOURS lower bounds
            column_key: MONTHLY HOURS
versions:
  - effective_from: '0001-01-01'
    values:
      '1': 1
      '2': 44
      '3': 88
      '4': 131

dependent_care_monthly_hours_upper_boundMA reg. 106-cmr (704)(704.275) · parameter

106 CMR 704.275(A), dependent-care deduction hours table

name: dependent_care_monthly_hours_upper_bound
kind: parameter
dtype: Decimal
period: Month
indexed_by: dependent_care_monthly_hours_band
source: 106 CMR 704.275(A), dependent-care deduction hours table
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
          table:
            header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
            row_key: MONTHLY HOURS upper bounds
            column_key: MONTHLY HOURS
versions:
  - effective_from: '0001-01-01'
    values:
      '1': 43
      '2': 87
      '3': 130

dependent_care_restriction_appliesMA reg. 106-cmr (704)(704.275) · derived

106 CMR 704.275(B), Restrictions

name: dependent_care_restriction_applies
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 106 CMR 704.275(B), Restrictions
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
versions:
  - effective_from: '0001-01-01'
    formula: >-
      applicant_or_client_meets_applicable_provisions_of_106_cmr_704_280_a_or_b_for_tafdc

      or
      applicant_or_client_meets_applicable_provisions_of_106_cmr_704_281_a_or_b_for_tafdc

      or applicant_or_client_meets_106_cmr_704_285_c_for_eaedc

      or applicant_or_client_must_be_in_filing_unit_but_not_in_assistance_unit

      or income_is_from_renter_roomer_or_boarder

dependent_care_weekly_hours_lower_boundMA reg. 106-cmr (704)(704.275) · parameter

106 CMR 704.275(A), dependent-care deduction hours table

name: dependent_care_weekly_hours_lower_bound
kind: parameter
dtype: Decimal
period: Week
indexed_by: dependent_care_monthly_hours_band
source: 106 CMR 704.275(A), dependent-care deduction hours table
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
          table:
            header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
            row_key: WEEKLY HOURS lower bounds
            column_key: WEEKLY HOURS
versions:
  - effective_from: '0001-01-01'
    values:
      '1': 1
      '2': 11
      '3': 21
      '4': 31

dependent_care_weekly_hours_upper_boundMA reg. 106-cmr (704)(704.275) · parameter

106 CMR 704.275(A), dependent-care deduction hours table

name: dependent_care_weekly_hours_upper_bound
kind: parameter
dtype: Decimal
period: Week
indexed_by: dependent_care_monthly_hours_band
source: 106 CMR 704.275(A), dependent-care deduction hours table
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
          table:
            header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
            row_key: WEEKLY HOURS upper bounds
            column_key: WEEKLY HOURS
versions:
  - effective_from: '0001-01-01'
    values:
      '1': 10
      '2': 20
      '3': 30

▸rulespec code

Shown source

regulations/106-cmr/704/275

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Rules

applicable_dependent_care_maximum_deduction

Derived

source: 106 CMR 704.275(A), maximum allowable dependent-care deduction

- name: applicable_dependent_care_maximum_deduction
  kind: derived
  entity: Person
  dtype: Money
  period: Month
  unit: USD
  source: 106 CMR 704.275(A), maximum allowable dependent-care deduction
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
            excerpt: >-
              the amount allowed ... shall not exceed $175 ... For children under the age of two ...
              $200
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if not dependent_care_deduction_available: 0 else: if dependent_care_monthly_hours_band ==
        0: 0 else: if dependent_is_child_under_two:
        dependent_care_maximum_deduction_child_under_two[dependent_care_monthly_hours_band] else:
        dependent_care_maximum_deduction_child_two_or_over_or_incapacitated[dependent_care_monthly_hours_band]

dependent_care_deduction

Derived

source: 106 CMR 704.275(A)-(B), dependent-care deduction amount

- name: dependent_care_deduction
  kind: derived
  entity: Person
  dtype: Money
  period: Month
  unit: USD
  source: 106 CMR 704.275(A)-(B), dependent-care deduction amount
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
            excerpt: >-
              the amount allowed for dependent care is the actual expenditure ... or the maximum
              allowable deduction, whichever is less
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if dependent_care_deduction_available: min(max(0,
        actual_dependent_care_expenditure_including_transportation),
        applicable_dependent_care_maximum_deduction) else: 0

dependent_care_deduction_available

Derived

source: 106 CMR 704.275(A)-(B), dependent-care deduction requirements and restrictions

- name: dependent_care_deduction_available
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 106 CMR 704.275(A)-(B), dependent-care deduction requirements and restrictions
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        applicant_or_client_is_employed
        and dependent_is_dependent_child_or_incapacitated_individual_requiring_care
        and dependent_is_member_of_assistance_unit
        and not dependent_care_restriction_applies

dependent_care_maximum_deduction_child_two_or_over_or_incapacitated

Parameter

source: 106 CMR 704.275(A), dependent-care deduction maximum table

- name: dependent_care_maximum_deduction_child_two_or_over_or_incapacitated
  kind: parameter
  dtype: Money
  period: Month
  unit: USD
  indexed_by: dependent_care_monthly_hours_band
  source: 106 CMR 704.275(A), dependent-care deduction maximum table
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
            table:
              header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
              row_key: MONTHLY HOURS
              column_key: TWO OR OVER
  versions:
    - effective_from: '0001-01-01'
      values:
        '1': 44
        '2': 88
        '3': 132
        '4': 175

dependent_care_maximum_deduction_child_under_two

Parameter

source: 106 CMR 704.275(A), dependent-care deduction maximum table

- name: dependent_care_maximum_deduction_child_under_two
  kind: parameter
  dtype: Money
  period: Month
  unit: USD
  indexed_by: dependent_care_monthly_hours_band
  source: 106 CMR 704.275(A), dependent-care deduction maximum table
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
            table:
              header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
              row_key: MONTHLY HOURS
              column_key: UNDER TWO
  versions:
    - effective_from: '0001-01-01'
      values:
        '1': 50
        '2': 100
        '3': 150
        '4': 200

dependent_care_monthly_hours_band

Derived

source: 106 CMR 704.275(A), monthly-hours standards for dependent-care deduction

- name: dependent_care_monthly_hours_band
  kind: derived
  entity: Person
  dtype: Integer
  period: Month
  source: 106 CMR 704.275(A), monthly-hours standards for dependent-care deduction
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
            excerpt: 'MONTHLY HOURS: 1 - 43; 44 - 87; 88 - 130; 131 - above'
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if monthly_employment_hours < dependent_care_monthly_hours_lower_bound[1]: 0 else: if
        monthly_employment_hours <= dependent_care_monthly_hours_upper_bound[1]: 1 else: if
        monthly_employment_hours <= dependent_care_monthly_hours_upper_bound[2]: 2 else: if
        monthly_employment_hours <= dependent_care_monthly_hours_upper_bound[3]: 3 else: 4

dependent_care_monthly_hours_lower_bound

Parameter

source: 106 CMR 704.275(A), dependent-care deduction hours table

- name: dependent_care_monthly_hours_lower_bound
  kind: parameter
  dtype: Decimal
  period: Month
  indexed_by: dependent_care_monthly_hours_band
  source: 106 CMR 704.275(A), dependent-care deduction hours table
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
            table:
              header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
              row_key: MONTHLY HOURS lower bounds
              column_key: MONTHLY HOURS
  versions:
    - effective_from: '0001-01-01'
      values:
        '1': 1
        '2': 44
        '3': 88
        '4': 131

dependent_care_monthly_hours_upper_bound

Parameter

source: 106 CMR 704.275(A), dependent-care deduction hours table

- name: dependent_care_monthly_hours_upper_bound
  kind: parameter
  dtype: Decimal
  period: Month
  indexed_by: dependent_care_monthly_hours_band
  source: 106 CMR 704.275(A), dependent-care deduction hours table
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
            table:
              header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
              row_key: MONTHLY HOURS upper bounds
              column_key: MONTHLY HOURS
  versions:
    - effective_from: '0001-01-01'
      values:
        '1': 43
        '2': 87
        '3': 130

dependent_care_restriction_applies

Derived

source: 106 CMR 704.275(B), Restrictions

- name: dependent_care_restriction_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 106 CMR 704.275(B), Restrictions
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        applicant_or_client_meets_applicable_provisions_of_106_cmr_704_280_a_or_b_for_tafdc
        or applicant_or_client_meets_applicable_provisions_of_106_cmr_704_281_a_or_b_for_tafdc
        or applicant_or_client_meets_106_cmr_704_285_c_for_eaedc
        or applicant_or_client_must_be_in_filing_unit_but_not_in_assistance_unit
        or income_is_from_renter_roomer_or_boarder

dependent_care_weekly_hours_lower_bound

Parameter

source: 106 CMR 704.275(A), dependent-care deduction hours table

- name: dependent_care_weekly_hours_lower_bound
  kind: parameter
  dtype: Decimal
  period: Week
  indexed_by: dependent_care_monthly_hours_band
  source: 106 CMR 704.275(A), dependent-care deduction hours table
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
            table:
              header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
              row_key: WEEKLY HOURS lower bounds
              column_key: WEEKLY HOURS
  versions:
    - effective_from: '0001-01-01'
      values:
        '1': 1
        '2': 11
        '3': 21
        '4': 31

dependent_care_weekly_hours_upper_bound

Parameter

source: 106 CMR 704.275(A), dependent-care deduction hours table

- name: dependent_care_weekly_hours_upper_bound
  kind: parameter
  dtype: Decimal
  period: Week
  indexed_by: dependent_care_monthly_hours_band
  source: 106 CMR 704.275(A), dependent-care deduction hours table
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ma/regulation/dta/106-cmr/704/704.275
            table:
              header: WEEKLY HOURS | MONTHLY HOURS | MAXIMUM DEDUCTIONS DEPENDENT CHILD
              row_key: WEEKLY HOURS upper bounds
              column_key: WEEKLY HOURS
  versions:
    - effective_from: '0001-01-01'
      values:
        '1': 10
        '2': 20
        '3': 30