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West Virginia Income Maintenance Manual Chapter 4
West Virginia Income Maintenance Manual Page 66 Chapter 4 Income
4.4.2.B.3 Dependent Care Deduction A deduction is allowed for payment for the care of a child or other dependent, when the expense is necessary for an IG member to accept, continue or seek employment or training, or pursue education that is preparatory to employment. Persons enrolled in an institution of post- secondary education, in a course of study designed to lead to any degree, are considered to be pursuing education that is preparatory to employment. Persons taking only elective classes or some specialized classes, or who do not have a declared major, do not qualify for this deduction. Dependent care expenses are deducted from educational funds to the extent that they are earmarked and/or used for such expenses. See Educational Income in Section 4.4.4.G. Dependent care expenses deducted from educational funds are deducted from these funds last, after all other allowable educational expenses, so that the client may then use any excess dependent care expenses as a Dependent Care Deduction. When third-party payments are made for dependent care, no deduction is given for the amount paid by the third party. 4.4.2.B.4 Child Support Deduction A deduction is allowed for legally obligated child support actually paid by an AG member or disqualified individual to an individual not residing in the same household. In the State of West Virginia, legally obligated means the child support is the result of a circuit or magistrate court order, an order issued by administrative process, or a legally enforceable separation agreement. For orders issued in other states, any order that would be upheld by a Judge in a court of law is considered legally obligated. Legally obligated child support includes cash or in-kind payments, payments on arrearages, and payments for medical insurance premiums to cover the dependent child. If the dependent child is included in the parent’s medical coverage at no extra cost, no deduction is allowed. If the parent must also enroll in order to cover the child, the total premium amount is used as a deduction. Alimony, spousal support, and payments made in accordance with a property settlement are not deducted. A deduction is allowed based only on payments actually made, not the legally obligated amount, and may not exceed the legal obligation.