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FOOD AND NUTRITION SERVICES CERTIFICATION INCOME AND RESOURCES FNS 340 DEDUCTIONS Section 340 Change #02-2026 August 4, 2026 work. Only allow the dependent care transportation expense for the additional mileage incurred by the FNS unit. Allowable mileage can be found by going to the IRS website and searching for business mileage rate. EXAMPLE 1: The child care center is located on the route the FNS unit member drives to work. When the stop at the child care center is added, the mileage does not change. No additional transportation expense is incurred. The FNS unit is not eligible for a dependent care transportation deduction as no additional expense occurs. EXAMPLE 2: The FNS unit members works at the child care center which the child attends. The FNS unit is not eligible for a dependent care transportation deduction as no additional expense occurs. EXAMPLE 3: The FNS unit member takes her child to a child care center not located on her route to school. When the stop at the child care center is added, she drives an additional 10 miles in the morning and an additional 10 miles in the afternoon. She provides this transportation 5 days a week The FNS unit is eligible for a dependent care transportation deduction. The actual related transportation expense is the 20 miles, per day, that are associated with the travel to the child care center. B. Do not allow the dependent care expense if: 1. Paid entirely through government assistance, or 2. Covered by an excluded reimbursement through any source. EXAMPLE: $175 Cost of dependent care - 175 Amount of subsidized child care payment from DSS $ 0 No deduction C. Verification of the Dependent Care Expense Using the DSS-8650 Notice of Information Needed, request the dependent care expense for the month prior to the month of application or recertification as long as the deduction is representative of the ongoing deduction. NOTE: Accept client’s statement of dependent care transportation mileage unless it is questionable. Online sources can be used if the mileage is unknown or questionable. 1. Give the FNS unit at least ten calendar days to provide verification. 2. If the FNS unit states that the verification is not readily available, offer to assist in obtaining the verification.