Idaho Admin. Code r. 16.03.04.537 - DEPENDENT CARE RESTRICTIONS
Dependent care restrictions are listed below: (3-17-22)
01.
Care by Household Member.
Dependent care cannot be deducted if the care is provided by another household
member. (3-17-22)
02.
In-Kind
Payment. Dependent care cannot be deducted if the payment is in-kind,
such as food or exchanges for shelter. (3-17-22)
03.
Vendor Payment. Dependent
care cannot be deducted if paid by vendor payment. (3-17-22)
04.
Spouse Can Give Care.
Dependent care cannot be deducted if the spouse in the home is physically
capable of the dependent care and is not working, seeking work, or registered
for work. (3-17-22)
05.
Paid
or Reimbursed Dependent Care. Dependent care cannot be deducted if paid
or reimbursed under a federal child care program . (3-17-22)
Notes
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