Dependent Care Deduction

 

A client who is employed may receive a maximum income deduction for expenses for the care of a dependent child or an incapacitated individual requiring such care.  However, clients are ineligible for a dependent care deduction if they have received child care through a Child Care Referral and Response agency.

If a client is eligible for the 50% Earned Income Disregard, the dependent care deduction must be made after the 50% has been deducted. The dependent child or incapacitated individual must be a member of the case.

Use the Dependent Care Expenses page to capture information regarding dependent care expenses for a client.  Dependent Care Deductions are calculated automatically, based on the table below derived from the regulations. 

 

 

Maximum Dependent Care Deductions

Hours of Work

Age of Dependent

Weekly

Monthly

2 or over

Under 2

1 - 10

1 - 43

$44

$50

11 – 20

44 – 87

$88

$100

21 – 30

88 – 130

$132

$150

31+

131+

$175

$200

 

Entering Dependent Care Expenses Data.

Work-Related Expense Deduction

Eligibility 50% Earned Income Disregard from Earnings

Employment Policy and Procedures

 

 

  Last Update: May 2, 2019