Families with minor children, or a disabled adult member, may claim the full amount of the cost for child care or care of a disabled adult while the household member is working, attending education or training programs, or looking for work. 106 C.M.R. § 364.400(D). The 2008 federal Farm Bill eliminated the cap on dependent care expenses.
This includes the cost for supervision of teenage children (under 18), as well as the care of a child or disabled adult that is not part of your SNAP/food stamp household (for example, a foster child or non-citizen child).
Scope of allowable dependent care expenses
- private day care arrangements made with persons not in your SNAP/food stamp household;
- payments for child and adult care, including co-pays for subsidized care;
- payments for attendant care for a disabled adult;
- fees for after-school and before-school care (extended day programs), including adult supervised after-school activities for teenagers;
- fees for YMCA and YWCA camps, Boys and Girls Clubs;
- summer camp fees; and
- transportation to and from the program sites at the federal mileage rate (currently 55.5 cents per mile as of July 2011) or the cost of public transportation. Use MapQuest to help determine your mileage.
Proof of dependent care expenses
You can self-declare your dependent care expenses by writing the expenses on your signed SNAP/food stamp application or recertification form. You can also send DTA a separate signed statement. See the FAQ and sample self-declaration form in Appendix C: Child Care Flier and Self-Declaration Form. You do not need a statement from the child care provider.
DTA can ask for more verification if the information you provide about your dependent care costs is determined "questionable"— meaning inconsistent with other statements on your application or in the interview, or information known to DTA. 106 C.M.R. § 361.620. For example, it might be questionable if you claim child care costs significantly higher than the going rate, or the hours of care billed for are significantly higher child care hours than your work hours and commuting hours. In such circumstances, DTA may request more verification.
If you need to pay for care for a disabled adult so you can work or go to training, you can claim this as a dependent care cost. If a disabled member of your household pays for adult care for any reason unrelated to your needing to work, DTA will likely treat these costs as medical expenses instead, assuming the disability criteria are met. 106 C.M.R. § 364.400(C)(12). See What deductions are allowed against my income?
Advocacy Reminder
- You do not need to wait until your next recertification to claim additional dependent care expenses. If you incur any child care expenses you did not previously report to DTA— or additional expenses above the long-standing cap on the deduction-notify your worker immediately.
Additional Policy Guidance on Dependent Care Deduction
Additional Policy Guidance on Dependent Care Deduction
- Self-declaration policy for dependent care expenses. DTA Field Operations Memo 2007-19 (Mar. 15, 2007)
- Guidance on implementation of 2008 Farm Bill including broad scope of uncapped child care deductions and use of federal mileage rate. DTA Field Operations Memo 2008-49 (Sept. 22, 2008)
- Dependent care needed to do job search is allowable, not limited to working adults. DTA Transitions (Mar. 2010)
- Dependent care costs for an ineligible non-citizen child can still be claimed by working adult. DTA Transitions (Feb. 2009)
- Rep payee administrative fees for SSI /RSDI recipients living in group homes should be treated as dependent care expenses. DTA Transitions (Sept. 2006)
Produced by Patricia Baker, Laura Gallant, Deborah Harris, Rochelle Hahn Massachusetts Law Reform Institute Last updated August 2011
