Page 136
Low Income Home Energy Assistance Program Division 10 Service 415 Program 415 Chapters 05 - 65 North Dakota Department of Health and Human Services
a condition or situation that makes lack of supervision risky to the health and safety of that individual.
If the household incurs dependent care costs that could qualify as both a medical deduction and dependent care deduction, the costs may be deducted as a medical expense or a dependent care expense, but not both.
The portion of dependent care costs that will be reimbursed are not allowable.
Example: The child care expense for one child is $750 and CCAP reimburses the household $300 which is applied toward that child care bill. 1. Disregard as income the $300 CCAP payment. 2. Allow a child care deduction in the amount of $450 ($750 total child care expense incurred minus the $300 child care payment.
Dependent care expenses will be allowed only if the service is provided by someone outside the LIHEAP household.
Example: Grandma, mom, and child are all in the same LIHEAP and SNAP household. Grandma is providing child care for the child and receiving a CCAP payment of $300. Mom is paying out of pocket expenses to grandma of $50. The $300 CCAP payment is counted as earned self- employment income to grandma. The $50 mom is paying grandma out of pocket is not counted as income to grandma and is not allowed as an expense for mom.
If the household verifies that payments are being made on a regular monthly basis, the monthly amount may be annualized before deducting it from the income. However, if the payments have been irregular, only those payments actually made since June 1 may be deducted.