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S N A P M A N U A L

167 (B) Other educational assistance not totally excluded (i) If earmarked under miscellaneous personal expenses (MPE), exclude earmarked amount or amount verified, whichever is greater. (ii) If earmarked other than under MPE, exclude as a reimbursement. (iii) If there is no earmarking for dependent care (under MPE or otherwise), do not exclude from educational assistance. (i) 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 (ii) Allow dependent care deduction on CHIP EXNS screen for amounts used over and above the earmarked amount. (iii) Allow dependent care deduction on CHIP EXNS screen. If dependent care expenses are earmarked in more than one source of educational assistance, exclude the earmarked amount from each source. The following chart describes the treatment of child care payments and dependent care expenses not associated with educational assistance: Type Treatment (C) Payments made under the Child Care and Development Block Grant (CCDBG) - This includes Child Care Scholarship Program

Exclude income to the household containing the children, as this is a vendor payment. No deduction allowed. Count payments to the individual providing the child care as earned income. If an individual pays out-of- pocket costs, a deduction may be allowed for this amount. (D) Attendant care cost If qualifies under both the dependent care and medical deduction, treat cost as medical expense or a dependent care expense, but not both. (E) Reimbursed dependent care expenses If reimbursement exceeds charge, count excess as income. No deduction allowed. If charge exceeds reimbursement, allow deduction for excess amount charged. (F) Vendor paid dependent care expenses Exclude as income. No deduction allowed.

1 2 . 7 C H I L D S U P P O R T D E D U C T I O N A deduction is allowed for household members who make legally obligated child support payments to or for an individual living outside of the household (non-household member). This deduction will include legally obligated payments made to a third party on behalf of the non-household member (vendor payments). A deduction is allowed when a legally obligated child support payment is made to an individual or agency outside the household even if the child for whom the support is