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S N A P M A N U A L

166 1 2 . 6 D E P E N D E N T C A R E D E D U C T I O N A dependent care deduction is allowed for payments when necessary for a household member to search for, accept or continue employment, or attend training or pursue education that is preparatory to employment, except as provided in Section 13.5 (6) Disallowed expenses. Costs that may be deducted are limited to the care of an individual for whom the household provides dependent care, including care of a child under the age of 18 or an incapacitated person of any age in need of care. The costs of care provided by a relative may be deducted so long as the relative providing care is not part of the same SNAP household as the child or dependent adult receiving care. Dependent care expenses must be separately identified, necessary to participate in the care arrangement, and not already paid by another source on behalf of the household. If a household incurs attendant care costs that could qualify under both the medical deduction and dependent care deduction, the costs may be deducted as a medical expense (See 12.8 Medical Deduction) or a dependent care expense, but not both. NOTE: To be eligible to receive a dependent care deduction, the household must pay an individual outside of the SNAP household for this service/care and the payment must not be in the form of an in-kind benefit.(See Section 13.5 (6) Disallowed expenses)

Allowable dependent care costs include: • The costs of care given by an individual care provider or care facility; • Transportation costs to and from the care facility; and • Activity or other fees associated with the care provided to the dependent that are necessary for the household to participate in the care. The following chart describes treatment of dependent care expenses associated with educational assistance: Educational Assistance Treatment Deduction (A) Carl D. Perkins educational assistance Exclude the amount earmarked or amount verified, whichever is greater. Total exclusions for verified amount cannot be greater than total grant amount. If household verifies dependent care expense which, with total exclusions, is more than total grant, allow a deduction for the excess on CHIP EXNS screen