1115.035.10 Dependent Care

IM-62 May 31, 2017, IM-#66 September 28, 2008 IM#33 April 15, 2005IM-#111 October 22, 2004

Dependent care expenses are entered on the Dependent Care Expense (FMXM) screen. Dependent care includes the actual amount incurred or billed for the care of a child under the age of 18 or another dependent of any age who is incapacitated, as well as the costs for transportation to and from the facility. Effective October 1, 2008, there is no maximum per dependent.

Enter the monthly miles or incurred/billed cost for transporting a dependent to and from the facility on the Dependent Care Expense (FMXM) screen. FAMIS uses the incurred/billed cost or the current rate of mileage reimbursement for FSD employees when calculating dependent care transportation costs. Verification of dependent care expenses is not required unless the information is questionable.

Dependent care expenses can only be deducted if the care is provided by someone outside of the EU. The dependent care cost is an allowable Food Stamp expense when necessary to enable an EU member to:

College attendance is an example of education preparatory for employment; therefore, dependent care expense is an allowable deduction while an EU member is attending college.

If a live-in attendant provides these services, only direct payments to the attendant are allowable and entered on the Dependent Care Expense (FMXM) screen, not the cost of in-kind benefits, such as meals and lodging.

The dependent care cost the EU is billed or incurs is an allowable Food Stamps expense.

Enter the dependent care expense separately for each dependent on the Dependent Care Expenses (FMXM) screen. Transportation or mileage expense is entered on a separate line on the Dependent Care Expenses (FMXM) screen when incurred by the EU. FAMIS uses the expenses entered on the Dependent Care Expenses (FMXM) screen to calculate the dependent care deduction. The expenses entered are deducted from the EU's income.

A message has been added to the Dependent Care Expenses (FMXM) screen to remind staff to "Review mileage and transportation expenses and add if necessary."  This message displays in the controlled flow and when updates to the Dependent Care Expenses screen are made in maintenance.

Always review the Budget Summary (Food Stamps) screen (FM4A) prior to authorizing a case action. From the Budget Summary Screen press F15=EXPSUM to review the Expense Summary screen to ensure expenses you expect to be budgeted are included in the budget. If the expense is incorrect, return to the Dependent Care Expense (FMXM) screen and correct the incorrect information.

1115.035.10.05 Ineligible EU Member Paying Dependent Care

IM-#33 April 15, 2005,  IM-#111 October 22, 2004

Dependent care expenses that are either paid by or billed to an ineligible EU member (except for an ineligible student) are divided evenly among the EU members, including the ineligible member(s). Ineligible EU members include those who:

All but the ineligible member's share is a deductible expense for the remaining EU members.

1115.035.10.10 Disqualified EU Members Paying Dependent Care Expense

IM-#33 April 15, 2005,  IM-#111 October 22, 2004

The entire dependent care expense billed to or incurred by the disqualified EU member is deducted when the EU member is disqualified for:

1115.035.10.15 Income Excluded for EU Member Paying Dependent Care

IM-#111 October 22, 2004

When the only income of the EU member paying dependent care expense is excluded because of the type of income it is, allow the dependent care expense as a deduction. Do NOT allow the expense if the excluded income is paid to an EU member for the care of another EU member.

1115.035.10.20 Ineligible Student or Duplicate Participant Paying Dependent Care

IM-#27 May 1, 2014, IM-#111 October 22, 2004

Dependent care expense is not allowed when being billed to or paid by an ineligible student, or by an EU member who is ineligible because they have received benefits in another EU during the same month.