Dependent Care Restrictions

The following types of dependent care cannot be deducted: (7-1-24) 01. Care by Household Member. If the care is provided by another household member. (7-1-24) 02. In-Kind Payment. Such as food or exchanges for shelter. (7-1-24) 03. Vendor Payment. (7-1-24) 04. Spouse Can Give Care. If the spouse in the home is physically capable of the dependent care and is not working, seeking work, or registered for work. (7-1-24) 05. Dependent Care. If paid or reimbursed under a federal child care program. (7-1-24) IDAHO ADMINISTRATIVE CODE IDAPA 16.03.04 Department of Health and Welfare Idaho Food Stamp Program Section 538 Page 50