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Combined Manual


DEPENDENT CARE DEDUCTION

ISSUE DATE: 06/2013
Revision #5

MFIP, DWP:
Allow the dependent care deduction ONLY when applying the initial eligibility test for applicant units. NEVER use this deduction to determine the grant, see 0010.18.01 (Mandatory Verifications - Cash Assistance). After families are eligible, they will get a child care subsidy in place of this deduction. See 0029.30 (Child Care Assistance).

For applicants deduct costs of care for a minor child or disabled adult in the unit when the caregiver is:

At work or in transit to or from work.

Not at work, but needs dependent care to maintain employment. For example, allow the expense for a client who works nights and pays for dependent care while sleeping during the day.


Deduct the costs of child care up to $200 per minor under age 2. Deduct the costs of child care up to $175 per minor age 2 and older.

For 2-parent units, allow the deduction only if the non-working parent cannot provide care (for example, due to disability).

Allow dependent care costs as a deduction either in the month incurred or paid.


Do not allow a deduction for care provided by any of these people:

A unit member.

The parent of a minor child.

The spouse of the caregiver of a minor child.



WB, GA:

No provisions.


SNAP:

Allow actual dependent care costs a unit pays for children or elderly or disabled people in the household when a unit member:

Is employed.

Seeks employment.

Is in school or training to prepare for employment.


Use the multiplier to determine the actual dependent care costs that are paid weekly, bi-weekly, monthly or semi-monthly. The multiplier is:

4.3 for weekly costs.

2.15 for bi-weekly costs.

1 for monthly costs.

2 for semi-monthly costs.


The dependent care costs cannot be reimbursable from another source. See 0017.15.36.09 (Student Financial Aid Deductions) for non-Title IV aid earmarked for dependent care. Budget dependent care costs in the month the unit pays them.

Verify paid dependent care costs only if questionable.

Do not allow a deduction for care provided by a unit member. Do not allow a dependent care deduction for care of a unit or household member paid by an ineligible student.

For units which contain ineligible non-citizens, non-applicants, or unit members disqualified for non-compliance with Social Security enumeration requirements who are responsible for dependent care costs:

1.

Prorate the dependent care costs paid by the ineligible person or disqualified unit member among household members.

2.

Disregard the prorated share of the costs for the ineligible person(s) or disqualified unit member(s). Allow the remainder of the costs as a dependent care expense for the unit.



MSA:

No provisions. For a blind client see 0018.06 (Work Expense Deductions).


GRH:

Follow MSA for aged, blind, or disabled clients. Follow GA for all other adults.


© 2018 Minnesota Department of Human Services
Updated: 6/3/13 7:48 AM