Department of Human Services

Food Stamp OnlinePolicy Manual

Treatment of Income

Revised:

23.2

TYPES OF EXPENSES NOT ALLOWED AS DEDUCTIONS

Food Stamp Table of Contents

1240-1-4-.17(8)(b)

Expenses may be deducted only if the service is provided by someone outside the household and the household makes a money payment for the service. For example, a dependent care deduction is not allowed if another household member provides the care.

 

Householdís expenses that are paid through an excluded reimbursement or vendor payment may not be allowed as a deduction for the household, except for utility expenses paid by the Low Income Home Energy Assistance Program (LIHEAP).

 

Example:Mrs. Albertís electric bill is paid by LIHEAP.She heats with electricity. Mrs. Albert is eligible to receive the standard utility allowance for the appropriate number in her household. If she does not want the SUA, she may claim her entire actual costs, including those expenses paid by LIHEAP.

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Example:Mr. Harmon heats and cools his home with gas.His son, who is not in the HH, pays his gas bill directly to the utility company every month.Mr. Harmon is not entitled to the standard utility allowance because his heating and cooling expense is paid through a vendor payment.Also, he may not claim actual heating and cooling expenses because the vendor payment covers the entire expense.

 

Glossary of Terms

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