3-003.01E1 Need for Dependent Care

475 NAC 3-003.01E1

The deduction for dependent care costs must be allowed when the care is necessary for a household member to do any of the following:

1. Accept or continue employment;

2. Seek employment;

3. Attend training; or

4. Pursue education which is preparatory to employment.

When attendant care costs qualify as a deduction under both medical expenses and dependent care costs, the worker must treat the cost as a medical expense.