A-1450, Documentation Requirements

Revision 23-4; Effective Oct. 1, 2023

All Programs except TP 45

Documentation is required for the following:

  • the type of deduction allowed;
  • the person for whom a deduction is allowed and how the person qualifies;
  • the source or provider to whom a deduction expense is paid including their name, address or phone number;
  • date and amounts paid; and
  • calculations used to determine monthly amounts.


Documentation is required for the following:

  • the reason a household qualified for a dependent care deduction when it is questionable or not obvious; and
  • justification for not allowing earned income deductions.


Document the relationship of the child care provider to the child.


Document when the household:

  • choses the Standard Medical Expense (SME) and their expenses exceed the SME;
  • does not qualify for a utility standard deduction; and
  • includes one of the utility standard deductions such as the standard utility allowance, basic utility allowance and telephone standard in their budget.

Exception: Utility service providers’ names and addresses are not required documentation.

Medical Programs except TP 45

Document the date the person’s divorce or separation agreement was executed or modified for alimony paid.