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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.
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 |
Note: It is important to emphasize to combo clients that even if they have a child care voucher reporting any out of pocket or additional dependent care expenses they have, including mileage, may result in higher SNAP benefits if they are not already receiving the maximum SNAP benefit for their household.
Related Topics
Entering Dependent Care Expenses Data
Work-Related Expense Deduction
Eligibility 50% Earned Income Disregard from Earnings
Employment Policy and Procedures
Last Update: July 17, 2026
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