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TAFDC - Dependent Care Deduction - Massachusetts

An employed TAFDC 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 or the $30 and one-half disregard, the dependent care deduction is made after the $30 and one-third or $30 and one-half has been deducted.

The dependent child or incapacitated individual must be a member of the household unless he or she is an ineligible child due to the Family Cap provision. 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 or a child ineligible for TAFDC due to the Family Cap provision 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.

Dependent Care Deductions effective 05/01/1997

WEEKLY HOURS	MONTHLY HOURS	MAXIMUM DEDUCTIONS DEPENDENT CHILD, TWO OR OVER	MAXIMUM DEDUCTIONS DEPENDENT CHILD, UNDER TWO
1-10	1-43	$ 44	$ 50
11-20	44-87	$ 88	$100
21-30	88-130	$132	$150
31-above	131-above	$175	$200

NOTE: As of 04/16/2004 these figures had not changed. See 106 CMR 204.275(A) for updates. It is available at http://www.mass.gov/Eeohhs2/docs/dta/g_reg_204.pdf (You must have Adobe Acrobat Reader installed to view the file.)

Source

106 CMR 204.275, available in PDF format (requires Adobe Acrobat Reader) at:
http://www.mass.gov/Eeohhs2/docs/dta/g_reg_204.pdf

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TAFDC - Dependent Care Deduction - Massachusetts

Dependent Care Deductions effective 05/01/1997

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