Idaho Admin. Code r. 16.03.04.537

Current through September 2, 2024

Section 16.03.04.537 - DEPENDENT CARE RESTRICTIONS

The following types of dependent care cannot be deducted:

01.Care by Household Member. If the care is provided by another household member.

02.In-Kind Payment. Such as food or exchanges for shelter.

03.Vendor Payment.

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.

05.Dependent Care. If paid or reimbursed under a federal child care program.

Idaho Admin. Code r. 16.03.04.537

Effective July 1, 2024