SNAP and the Dependent Care (Child Care) Deduction
- Households can self-declare their child care or adult dependent care costs: SNAP policy allows households to self declare the costs of child care or adult dependent care - unless the information provided by the household appears questionable. This can be done on the SNAP application form or a separate signed and dated statement. USDA permits self-declaration and DTA implemented this option through Field Operations Memo 2007-19.
- Types of dependent care allowed: Field Operations Memo 2007-19 also provides some useful guidance about the scope of allowable dependent care expenses, including summer camp fees, before and after school programs, and transportation to and from the program sites either by public transportation or the caregiver (Transportation by car is deductible at the federal mileage rate). Households with fully subsidized child care may still claim the deduction for transporation expenses.
- Care for both children and adults allowed: The dependent care deduction is not limited to preschool children. Households can deduct the costs of supervision for older children (e.g. an afterschool program at the YMCA) or the care needed for an elderly or disabled family member - as long as the care is needed in order for the household member to go to work, look for work, or do an education or training program.
- No cap on dependent care expenses: Households with child care or adult care expenses can claim 100% of their dependent care costs. However, DTA will ask for verification if the information appears questionable.
- Additional materials:
- MLRI flier explaining the dependent care deduction (with sample self declaration form)
- Federal Mileage Rate: federal mileage rate is 53.5 cents per mile as of January 2017.
- Field Operations Memo 2007-19