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Most managers find it easy to calculate the allowance for child-care expenses when the care allows the only adult member of the household to work. The child-care expenses are simply deducted from household income up to the amount of the member's earned income. But calculating the allowance isn't always so straightforward. For example, child care may allow the household member to go to school as well.
To help you in this and other special circumstances, here are some dos and don'ts to keep in mind when calculating households' child-care allowances.