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COMBINED MANUAL

ISSUE DATE 02/2022

DEPENDENT CARE DEDUCTION

0018.09

● Any costs not reimbursed by the Child Care Assistance Program (CCAP) or student financial aid such as co-pays and out-of- pocket expenses.

If a household has dependent care costs that could qualify under either the medical deduction in 0018.12 (Medical Deductions) or dependent care deductions, allow the cost under 1, not both.

You must determine how often the costs are paid and, if paid more often than monthly, use the multiplier to determine the appropriate monthly deductions.

The multipliers are: ● 4.3 for weekly payments.

● 2.15 for bi-weekly payments.

● 2 for semi-monthly payments.

● 1 for monthly payments.

For ineligible or disqualified mandatory unit members who are responsible for dependent care costs: 1. Prorate the dependent care costs paid by the ineligible or disqualified unit member among unit members.

2. Disregard the prorated share of the costs for the ineligible or disqualified unit member. Allow the remainder of the costs as a dependent care expense for the unit.

MSA: No provisions. For a blind client see 0018.06 (Work Expense Deductions).

GA: No provisions.

GRH: Follow MSA for aged, blind, or disabled clients. Follow GA for all other adults.