ca4cd267_inancial_analysis_manual200405__Expense_Item
[Expense is Necessary:] If it meets the necessary expense test. Only reasonable amounts are allowed. [Notes/Tips] Cost of child care can vary greatly. Do not allow unusually large child care expense if more reasonable alternatives are available. Consider the age of the child and if both parents work. [Expense Item] 
Child Care (Baby-sitting, day care, nursery and preschool)
IRS financial analysis manual200405
Expense Item