7224 Dependent Care - Expenses incurred for the care of a child or other dependent in the home and in the food assistance household which is necessary for a household member to accept or continue employment, seek employment, or attend training or pursue education which is preparatory to employment, shall be considered a deduction. The family share determined for the child care subsidy program is considered a dependent care expense. Non-refundable enrollment fees are considered a cost related to dependent care and are allowable as a one-time expense. If the one-time expense is reported as incurred in a month in which food assistance benefits have already been issued, the one-time expense shall be allowed for the month following the month it was reported. Expenses are also allowed even if the income used to pay the expense is excluded. (Example: 17-year-old full-time high school student with earned income is paying child care for her child.)

There is no limit on the amount of dependent care allowable.  

NOTE: If a household incurs attendant care costs that could qualify under both the medical deduction and dependent care deduction, the local worker shall treat the cost as a medical expense.

NOTE: With EBT Child Care, providers can now require parents to pay additional out-of-pocket costs to use that provider. These additional, recurring costs are an allowable food assistance dependent care deduction if    the costs are paid out-of-pocket, not from the clients EBT Child Care account. Allowable costs that fluctuate shall be averaged per 7110.

NOTE: For Dependent Care Paid by an excluded household member: Please refer to 6520(2)(a) if the person paying the dependent care is an excluded household member.

Also refer to 7227.6, 1322.3 (6).