Section 16.03.04.537 - DEPENDENT CARE RESTRICTIONSThe following types of dependent care cannot be deducted:
01.Care by Household Member. If the care is provided by another household member.02.In-Kind Payment. Such as food or exchanges for shelter.04.Spouse Can Give Care. If the spouse in the home is physically capable of the dependent care and is not working, seeking work, or registered for work.05.Dependent Care. If paid or reimbursed under a federal child care program.Idaho Admin. Code r. 16.03.04.537