CHILD CARE INCOME SR 97-13, 05/97 (FAM-A)

Concord D.O. pilot implementation of New HEIGHTS.

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Payments an individual receives for taking care of children. The care must occur in the provider’s home. Child care income is self-employment income.

Treatment: Earned Income

Exception: The cost of doing business is a flat rate of $11.00 per month per child and the balance is gross earned income. There is no deduction for the provider’s own children.

Example

The individual receives $200 monthly for caring for one child.

Treatment: $200 Gross earned income

  -11 Cost of doing business

 $189 Countable earned income