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04 040113 HA ADMINPLAN EX 2
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04 040113 HA ADMINPLAN EX 2
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Last modified
3/28/2013 10:01:24 AM
Creation date
3/28/2013 9:36:46 AM
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City Clerk
Doc Type
Agenda Packet
Agency
Community Development
Date
4/1/2013
Destruction Year
2018
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6-II.F. CHILD CARE EXPENSE DEDUCTION <br />HUD defines child care expenses at 24 CFR 5.603 (b) as "amounts anticipated to be paid by the <br />family for the care of children under 13 years of age during the period for which annual income <br />is computed, but only where such care is necessary to enable a family member to actively seek <br />employment, be gainfully employed, or to further his or her education and only to the extent such <br />amounts are not reimbursed. The amount deducted shall reflect reasonable charges for child care. <br />In the case of child care necessary to permit employment, the amount deducted shall not exceed <br />the amount of employment income that is included in annual income." <br />Clarifying the Meaning of Child for This Deduction <br />Child care expenses do not include child support payments made to another on behalf of a minor <br />who is not living in an assisted family's household [VG, p. 26] .However, child care expenses for <br />foster children that are living in the assisted family's household are included when determining <br />the family's child care expenses [HCV GB, p. 5-29]. <br />Qualifying for the Deduction <br />Determining Who Is Enabled to Pursue an Eligible Activity <br />The family must identify the family member(s) enabled to pursue an eligible activity. The term <br />eligible activity in this section means any of the activities that may make the family eligible for a <br />child care deduction (seeking work, pursuing an education, or being gainfully employed). <br />In evaluating the family's request, SARA will consider factors such as how the schedule for the <br />claimed activity relates to the hours of care provided, the time required for transportation, the <br />relationship of the family member(s) to the child, and any special needs of the child that might <br />help determine which family member is enabled to pursue an eligible activity. <br />Seeking Work <br />If the child care expense being claimed is to enable a family member to seek employment, the <br />family must provide evidence of the family member's efforts to obtain employment at each <br />reexamination. The deduction may be reduced or denied if the family member's j ob search <br />efforts are not commensurate with the child care expense being allowed by SARA. <br />Furthering Education <br />If the child care expense being claimed is to enable a family member to further his or her <br />education, the member must be enrolled in school (academic or vocational) or participating in a <br />formal training program. The family member is not required to be a full-time student, but the <br />time spent in educational activities must be commensurate with the child care claimed. <br />Being Gainfully Employed <br />If the child care expense being claimed is to enable a family member to be gainfully employed, <br />the family must provide evidence of the family member's employment during the time that child <br />care is being provided. Gainful employment is any legal work activity (full- or part-time) for <br />which a family member is compensated. <br />Earned Income Limit on Child Care Expense Deduction <br />When a family member looks for work or furthers his or her education, there is no cap on the <br />amount that may be deducted for child care -although the care must still be necessary and <br />2/25/13 Page 6-27 <br />
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