WAG 08-02-03-c.

Subtract day care costs from earned income after subtracting the earned income disregard and employment expenses. Allow the following day care costs for employed parents:

  • up to $160 per child for persons employed full-time for the entire month; or
  • up to $128 per child for persons not employed full-time or not employed for the entire month.

Day care costs are not allowed when the day care provider is a responsible relative of the child receiving care.

Full-time employment means the person is employed at least 100 hours in a month. To be considered employed the entire month, the person must be employed or self-employed at least half of the calendar days in the month.

If transportation to and from the child care provider is not included in the provider's charges, the cost of transportation can be included in the care costs. The total of the care cost and cost of transportation cannot exceed $160 for each child for full-time employment, or $128 for each child for employment less than full-time.