Rule 18-14-18.5 - Dependent Care DeductionA. A deduction will be allowed for dependent care when payments are necessary for a member of the household to:1. Search, accept or continue employment;2. Comply with Employment and Training (E&T) requirements; or3. Pursue education or participate in training that is essential in preparing for employment. (except for educational income that has been excluded per Rule 17.8 Excluded Income).B. Deductible dependent care costs are restricted to care for a child under the age of 18 or an incapacitated person of any age.C. Dependent care expenses must not be paid by another source on the household's behalf.D. A relative providing care must not be included in the same SNAP household.E. If a household incurs attendant care costs that could be considered as both a medical deduction or a dependent care deduction, the costs may be deducted as one or the other, but not both.F. Allowable dependent care deductions include the following:1. Transportation costs to and from a care facility;2. Cost of care given by an individual care provider or care facility;3. Other costs that are necessary for the household to participate in the dependent's care.18 Miss. Code. R. 14-18.5