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COMBINED MANUAL

ISSUE DATE 02/2017

DEPENDENT CARE DEDUCTION

0018.09

Do not allow a deduction for care provided by a unit member. Do not allow a dependent care deduction for care of a unit member paid by an ineligible student.

For units which contain ineligible non-citizens, non-applicants, or unit members disqualified for non-compliance with Social Security enumeration requirements who are responsible for dependent care costs:

1. Prorate the dependent care costs paid by the ineligible person or disqualified unit member among unit members.

2. Disregard the prorated share of the costs for the ineligible person(s) or disqualified unit member(s). 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.