1115.035.00 Income Deductions

1115.035.10.15 Income Excluded for EU Member Paying Dependent Care

IM-111 October 22, 2004

When the only income of the EU member paying dependent care expense is excluded because of the type of income it is, allow the dependent care expense as a deduction. Do NOT allow the expense if the excluded income is paid to an EU member for the care of another EU member.