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TANF TANF TANF TANF TANF TANF TANF TANF SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP 660.1 Standard Deduction 660.2 Dependent Care Deduction A dependent care deduction of actual/anticipated costs will be allowed as long as a required member of the household is working and receiving benefits. Allow a deduction from earned income for unreimbursed payments for the actual cost of care for a dependent child or incapacitated adult if: • The wage earner is a member of the household or would be except they are currently disqualified/sanctioned; and • The care is necessary for employment; and • The child or incapacitated adult is an eligible member of the household. The deduction is not allowed: If childcare verifications are not provided. For any child who is not part of the assistance unit. For any child who reaches age 16 and is not mentally/physically handicapped. If the child is cared for by another member of the TANF assistance household. If dependent care expenses are not directly related to employment. The standard deduction is determined based on household size. Allow the standard deduction as shown in manual section C-210 for each household. Deduct unreimbursed expenses for dependent care when necessary for a household member to: • Accept or continue employment; • Comply with Employment and Training requirements; • Attend training or pursue education which prepares the individual for employment. Allow the full amount of the expense that is reported and verified. The expense is not allowed: • If the dependent care is provided by another SNAP household member. • For the portion covered by an excluded reimbursement or vendor payment. • For care out of the home, when a spouse/second parent is in the home and not working, attending school or meeting E&T program requirements, unless they are unable to provide care due to illness/physical or mental disability. • If compensation is provided “in-kind”. • If care is paid with “at-risk” childcare funds. A-660.1 BUDGETING Division of Social Services Eligibility and Payments Manual 11 Aug 25 MTL 10/25 Standard Deduction