Accept the client's statement that they personally care for related children in the home, unless there is conflicting evidence.
Except for parents under age 20 who do not have a high school diploma or GED, enter code 7 in Item 73 of Form 552 for persons who care for a child under age 1 who is in the case. Only one person in a case may be coded 7. If the child is not in the
case, use code 4 instead of code 7.
Use code P in Item 73 for a parent under age 20 who has a child under age 1 and cannot claim this exemption because of their age. If the young parent has a barrier to participation, use that code instead of code P.
Do not use code P for a parent under age 19 who is attending high school full-time. Use code 5 for the young parent. If another person cares for the child while the young parent attends school, that person may claim the exemption.
When the youngest child in the case reaches age 1, the system will change code 7 or P to code 9 and generate a turnaround Form 552.