SNAP

A deduction is allowed for the actual cost of unreimbursed payments when the person incurs an expense for:

the care of a child or adult with disabilities even when the child or adult with disabilities is not included in the certified group;

the transportation of a child or adult with disabilities to and from day care or school; or

activity fees associated with a structured dependent care program.

Note: Activity fees do not have to be a required cost to participate in the program, but the fees must be an explicitly defined cost.

The dependent care deduction is allowed if the expense is necessary for a household member to seek or continue employment, attend training or go to school.

Allow the expense for household members who meet one of the above conditions, even if there are other adults in the household who could care for the child or adult with disabilities. These expenses are deducted from earned or unearned income. The person’s expense may be considered necessary for employment, training or school attendance if the child or adult with disabilities lives with the person at least one day a month.