1115.035.00 Income Deductions

1115.035.10.05 Ineligible EU Member Paying Dependent Care

IM-33 April 15, 2005; IM-111 October 22, 2004

Dependent care expenses that are either paid by or billed to an ineligible EU member (except for an ineligible student) are divided evenly among the EU members, including the ineligible member(s). Ineligible EU members include those who:

  • are not meeting the 18- through 49-year-old work requirement
  • do not wish to provide a Social Security number
  • non-citizens who are not qualified/eligible to receive food stamp benefits

All but the ineligible member’s share is a deductible expense for the remaining EU members.