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EAEDC - Dependent Care Deduction - Massachusetts

An employed EAEDC applicant or recipient may receive a deduction from income equal to the expenses for care of a dependent child or an individual who is incapacitated. If the applicant or recipient is eligible for the $30 and one-third disregard, the dependent care deduction is made after the $30 and one-third has been deducted.

The dependent child or incapacitated individual must be a member of the household. For an applicant or recipient who is employed full-time, the allowable deduction is the actual cost of dependent care, including the cost of transporting dependents to and from dependent care, but cannot exceed $175 per individual per month. For a dependent child under age two, the monthly maximum allowable deduction cannot exceed $200. All expenses must be verified.

An applicant or recipient who is employed less than full-time may receive a proportionate share of the maximum allowable deduction. The following standards are used to determine the maximum proportionate share of the maximum deduction, per individual who requires care:

Weekly Hours	Monthly Hours	Maximum Deductions, Dependent Child 2+ Years Old	Maximum Deductions, Dependent Child Under 2 Years Old
1-10	1-43	$ 44	$ 50
11-20	44-87	$ 88	$100
21-30	88-130	$132	$150
31-above	131-above	$175	$200

Additional Information

Dollar amounts and hours worked standards have been in effect and remained unchanged since May 1997. See Source (below) for latest information.

Source

106 CMR 321.275, available in PDF format at:
http://www.mass.gov/Eeohhs2/docs/dta/g_reg_321.pdf
(You must have Adobe Acrobat Reader to view the regulations.)

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EAEDC - Dependent Care Deduction - Massachusetts

Additional Information

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Source