603.03 Employment Expense Disregard (EED) (FAM)

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The employment expense disregard (EED) is only given in cases of FANF deeming or lump sum calculations.

The EED is a flat rate deduction of 20% of the individual’s countable gross income and represents all employment expenses except child care (e.g., federal income tax, FICA, transportation). It is the first subtraction from gross income. Subtract only from the individual’s own countable gross earned income as the first deduction in calculating his or her adjusted or net earned income.

References: He-W 601.03; He-W 652.03; He-W 654.03; He-W 654.13(f); RSA 167:4, I(a); RSA 167:80, IV(i) and V; RSA 167:82, VII(b); RSA 167:83, II(e); 45 CFR 233.20(a)(6) and (a)(11)