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<br />ualifying for the Deduction <br /> <br />Determining Who Is Enabled to Pursue an Eligible Activity <br /> SAHA Policy <br />The family must identify the family member(s) enabled to pursue an eligible activity. The <br />term eligible activity in this section means any of the activities that may make the family <br />eligible for a child care deduction (seeking work, pursuing an education, or being <br />gainfully employed). <br />edule <br />for the claimed activity relates to the hours of care provided, the time required for <br />transportation, the relationship of the family member(s) to the child, and any special <br />needs of the child that might help determine which family member is enabled to pursue <br />an eligible activity. <br /> <br />Seeking Work <br /> SAHA Policy <br />If the child care expense being claimed is to enable a family member to seek <br />employment at each reexamination. The deduction may be reduced or denied if the <br />being allowed by SAHA. <br />Furthering Education <br />SAHA Policy <br /> <br />If the child care expense being claimed is to enable a family member to further his or her <br />education, the member must be enrolled in school (academic or vocational) or <br />participating in a formal training program. The family member is not required to be a <br />full-time student, but the time spent in educational activities must be commensurate with <br />the child care claimed. <br />Being Gainfully Employed <br /> SAHA Policy <br />If the child care expense being claimed is to enable a family member to be gainfully <br />the time that child care is being provided. Gainful employment is any legal work activity <br /> <br />(full- or part-time) for which a family member is compensated. <br />Earned Income Limit on Child Care Expense Deduction <br />When a family member looks for work or furthers his or her education, there is no cap on the <br />amount that may be deducted for child care although the care must still be necessary and <br />reasonable. However, when child care enables a family member to work, the deduction is capped <br />. <br />Page 6-30 <br />04/01/14 <br /> <br />