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FOOD AND NUTRITION SERVICES CERTIFICATION INCOME AND RESOURCES FNS 340 DEDUCTIONS Section 340 Change #02-2026 August 4, 2026 3. Do not request a specific type of verification as any source that reasonably verifies the deduction is acceptable. Some acceptable sources of verification include, but are not limited to: a. FNS unit records, such as agreements, canceled checks, etc.; b. Agency records; and c. Verbal or written verification from the dependent care provider. 4. If verification cannot be obtained from any source: a. Consult with the FNS unit to determine the amount of the expense based on the best available information. b. Request a signed statement from the FNS unit regarding the dependent care expense and document the case file thoroughly with the reason the verification could not be obtained. D. Determine the Allowable Dependent Care Deduction 1. If dependent care is paid weekly or biweekly, convert the dependent care to a monthly amount. Use actual dependent care expenses including cents; do not round. 2. Count as a deduction only the amount the FNS unit pays in excess of any government assistance amount and/or any fees paid by the FNS unit. EXAMPLE: $250 Cost of child care – Amount of subsidized child care payment from $150 DSS $100 Allowable child care deduction E. Documentation of the Dependent Care Deduction 1. Document the dependent care deduction in the case file. Include: a. Amount payable per child or incapacitated adult by the client, b. Frequency of payment, c. Provider’s name, address, and telephone number, d. Child (ren) or incapacitated adult in care, e. Hours of care, and f. Any type and amount of government assistance paid for the dependent care.