5. DEPENDENT CARE DEDUCTIONS:
When supervision of a qualified dependent is necessary for an individual to engage in a qualified activity (See Subparagraph B below) and is not provided by a household member, those costs are deductible.
A. Qualified Dependents are either:
(1) children under the age of 18, or
(2) individuals of any age who are incapacitated and unable to participate in normal activities (including but not limited to work or school) who are at risk for health and safety issues without supervision. If the attendant care costs qualify under both medical and dependent care deduction, it is applied as a dependent care deduction.
B. Qualified activities are:
(1) working,
(2) seeking employment, and
(3) attending training or schooling in preparation for employment.
C. Household must verify dependent care expenses at application and annual eligibility review before they are budgeted. Copies of paid or unpaid bills, or statement from provider are sufficient.