1. (a) The work related expenses, one-half of the remainder, and adult and child dependent care exemptions are not applied in determining the amount of overpayment for a month any individual included in the assistance unit or whose income is considered in determining the amount of the benefit failed to make a timely report of earned income.
(b) In calculating these exemptions, dollars and cents are used to determine the monthly amount for each individual's exemption. After the monthly amount of each exemption is determined, cents are rounded to the nearest dollar for each exemption. For example: 1 cent - 49 cents, round down; 50 cents - 99 cents, round up. The payment standard minus the net income equals the amount of the assistance payment.
(c) Formulas used to determine net earned income to be considered against the budgetary requirements are:
(1) for income from self-employment, gross income:
(A) minus business expenses. Refer to OAC 340:10-3-32 Instructions to Staff # 2 to calculate business expenses;
(B) minus work related expenses;
(C) minus one-half of the remainder;
(D) minus dependent care;
(E) equals net income.
(2) net earned income from employment other than self-employment. Gross income:
(A) minus work related;
(B) minus one-half of the remainder;
(C) minus dependent care;
(D) equals net income.
2. The system determines the amount of work related expense allowed based on the number of hours the worker enters in the "TANF Work Hours" field of the Family Assistance/Client Services (FACS) Eligibility Notebook Income tab and the age of the youngest child. "TANF Work Hours" field must only be coded with 20, 30, or left blank.
3. An applicant or recipient with a child under six years of age, employed a minimum of 20 hours, is eligible for the $240 work related expense.
4. Refer to OAC 340:10-3-57(e)(1) for information on allocating or diverting income for these persons.
5. When dependent care services are needed for reasons other than employment, the worker determines dependent care expenses per OAC 340:40-7-1.
6. When the work related and dependent care expenses exceed the gross amount of earned income, the worker determines dependent care per OAC 340:40-7-1.
7. An approved in-home provider gives care in the child's own home. Refer to OAC 340:40-13-2 for in-home provider approval guidelines.
8. The worker is responsible for:
(1) helping the family select a caregiver capable of providing adequate dependent care, training, and supervision, per OAC 340:40;
(2) advising the family of their responsibility to pay for dependent care; and
(3) advising the family to immediately report any change in the plan of care.