Proration of Deductions

When to Prorate [63-502.35; 63-502.36]

Prorate housing, dependent care or child support deductions when:

Dependent Care Proration

When dependent care is prorated, prorate the actual dependent care expense for each dependent.

Dependent Care Proration Formula

Deduct any flat rate contributions made by excluded ineligible student members or non-household members before prorating an expense, and leave those persons out of the proration formula.

 

Actual dependent care expense

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Number of CalFresh HH eligible members and excluded members who meet definition of contributor x Number of CalFresh-eligible HH members plus IPV/work sanctioned excluded members = Prorated expense allowed in the CalFresh budget.

Dependent Care Examples

ExampleExample

Household consists of an excluded noncitizen mother and one 4 year old CalWORKs child. Mother works and pays $200 per month for child care.

The actual dependent care expense ($200) is prorated as follows:

$200 divided by 2 contributors (1 CalFresh HH eligible member + 1 ineligible noncitizen with income) = $100.00 per person

$100.00 times 1 CalFresh HH eligible member = $100.00 CalFresh HH dependent care expense.

Allow $100.00 dependent care deduction.

Related Topics

Shelter and Utility Deductions - Separate Households

Shelter Proration - Within CalFresh HH

Income & Expense Proration Examples