602-4 C.     DEPENDENT CARE DEDUCTION

Dependent care costs for a child or adult are allowed as a deduction when they are:

• For a child or other dependent who is an eligible member of the SNAP household; and,

• Necessary to allow a household member to accept or continue employment, to seek employment, or to attend school or training.  This household member must be an eligible SNAP household member or an excluded member as defined at MS 605-2B.

The expense of a paid live-in attendant necessary for dependent care is an allowable dependent care expense.  See MS 602-1A(4) for policy on live-in attendants as household members.

Expenses not allowed include:

• Costs incurred when an adult household member is in the home, not working or actively looking for work, or not attending school or training and is judged capable of caring for the dependent.
   

• Costs covered by PASS I, PASS II, or PASS III childcare payments.

Note:  

The cost incurred by the household that is not covered by the PASS I, PASS II, or PASS III reimbursement is allowed as a deduction.

• Payment is made in the form of a non-cash benefit, such as food.
   

• Costs for dependent care provided by another household member.
   

• Costs covered by an excluded vendor payment or excluded reimbursement.

Dependent care expenses must be verified at initial application.  If requested verification is not provided, the expense will not be allowed.  For recertifications, verification is required only when the amount changes by more than $25.  Acceptable verification includes, but is not limited to a written or oral statement from the care provider indicating the monthly amount charged and the names of the individuals receiving care.