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earned income that is not reported timely according to the household's reporting requirements is subject to the loss of the deduction. 2. Income is received from another State work supplement or support program. The earned income deduction is not allowed for any portion of income earned under a work supplement or support program attributable to public assistance.

STANDARD DEDUCTION:

The standard deduction for a household size of six or more is $299. The standard deduction for a household size of five is $261 The standard deduction for a household size of 4 is $223. The standard deduction for a household size of 3 or less is $209 Ineligible or disqualified members are not used to determine the household size for purposes of the standard deduction. DEPENDENT CARE DEDUCTION: All dependent care expenses must be verified with hard copy verification or collateral contact. Hard copy verifications may include receipts, billing statements from the provider, and scholarship/assistance statements. These verifications must include the provider’s name and contact information, provider type, rate, total amount paid, hours/days of care provided and scholarship/assistance amount if applicable. If the provider is an individual, a signature is required. If no hard copy verification is available, collateral contact is acceptable. If using collateral contact, please gather the pertinent information above and case note thoroughly.

The dependent care deduction is allowed for each dependent that is included in the same filing unit as the individual billed for the care. The dependent care deduction is allowed for a child through the month of their 18th birthday or an incapacitated person of any age in need of care. If the expense also qualifies as a medical expense deduction for the elderly or disabled, it must be used as a medical expense instead of as a dependent care expense (e.g., home health care for an elderly or disabled household member is a medical expense deduction and cannot be used as a dependent care deduction). Please note that Preschool tuition, after school programs, summer camps, etc., are allowable if the following criteria are met.

Dependent care costs are allowed when it is necessary for a household member to:

1. Accept or continue employment; 2. Seek employment; 3. Attend training or schooling preparatory to employment, or 4. Comply with employment and training requirements (SNAP 700). a. Reasonable costs to transport a dependent to or from care is an allowable dependent care expense, and, b. TANF activities or Individual Family Plan activities for Tribal TANF are considered employment and training activities. Childcare co-payments for all TANF activities or IFP activities are an allowable deduction.