Basic Inputs
1.
2.
3.
4.
5.

Number of Adults
Number of Children
a. Age of Children
b. Genders of Children
c. School Status of Children
d. Grade of Children
Childcare Settings
County/City
Tax Filing Status – Single, Married Joint, Head of Household/Widower
Calculate Family Size
Income Tax
1.
2.
3.
4.
5.
6.
7.
8.
Hourly/Monthly/Annual Earned Income for Family
Calculate Federal Payroll Deduction (7.65% of earned income)
Look up Federal Standard Deduction
Look up Individual Exemption Value
Calculate Exemption Taken = Family Size * Individual Exemption Value
Calculate Total Federal Deduction = Federal Standard Deduction + Exemption Taken
Calculate Taxable Income = Earned Income less Total Federal Deductions
 If less than zero, enter zero
Calculate Federal Income Tax
Tax Credits
Child Care Tax Credit
1.
2.
3.
4.
5.
6.
7.
Total Out of Pocket Child Care Cost
a. Calculate total cost in absence of subsidy
b. Calculate total copayments, as applicable
Count Children Receiving Childcare under 13 years old
Calculate qualifying limit for CCTC -- $3,000 for one child in childcare, $6,000 for two or more
Calculate CCTC qualifying amount – minimum of qualifying limit and out of pocket expenses
Calculate the smallest of income/cost – minimum of Earned Income and CCTC qualifying amount
Lookup CCTC Decimal based on gross income on IRS Form 2441
Calculate child care tax credit = CCTC Decimal * amount from Line 5, above.
Child Tax Credit
1.
2.
3.
Calculate Federal Tax Liability after deducting CCTC. If less than zero, enter 0.
Calculate Potential Child Tax Credit, which is $1,000 per child under 17.
Calculate Federal Tax Liability after Child Tax Credit. If less than zero, enter 0.
Earned Income Tax Credit

Calculate based on family size, type of household, and earned income. See Publication 596 from the
IRS for the tables. www.irs.gov/pub/irs-pdf/p596.pdf
Additional Child Tax Credit IRS Form 8812 https://www.irs.gov/pub/irs-pdf/f1040s8.pdf
1.
Take the SMALLER of:
 Potential Child Tax Credit (CTC) – Actual CTC Taken
 15% of earned income above $3,000
Calculate Net Income = Earned Income – Federal Payroll Taxes – Final Federal Income Tax
Calculate Refundable Tax Credits = EITC + ACTC
Calculate and Plot TANF
1.
2.
3.
In Washington, 50% of earned income is disregarded for TANF calculations purposes
Subtract the TANF net income by subtracting earned income disregard from earned income
TANF grant is then TANF payment level minus TANF net income, or zero, whichever is greater
Child Care Subsidy = Actual Child care cost – Copayments Made, if eligible, otherwise 0
Housing Choice Voucher (HCV)
http://portal.hud.gov/hudportal/HUD?src=/states/washington
1.
2.
HCV gross income = earned income plus TANF grant
Check that HCV gross income is less than the HCV median income limit by County
 https://www.huduser.gov/portal/datasets/il/il15/index.html
3. Calculate HCV Child Deduction= 480*Number of Children
4. Calculate HCV Adjusted income = HCV Gross Income – Out of Pocket CC Costs – HCV Child Deduction
5. Calculate HCV 10% Unadjusted Income = 10% HCV Gross Income
6. Calculate HCV 30% Adjusted Income = 30% HCV Adjusted Income
7. Calculate Maximum Tenant Payment = greater of 10% Unadjusted Income and 30% Adjusted Income
8. Calculate Number of Bedrooms = 1 for adults + 1 for each sex of children, up to 3 children of same sex in
one bedroom
9. Look up HCV Standard Payment by County and number of bedrooms
10. Calculate Utility Allowance from http://www.wshfc.org/managers/utility.htm
11. Calculate Rent + Utilities = HCV Standard Payment + Utility Allowance
12. Calculate HCV Subsidy = Rent + Utilities, less Maximum Tenant Payment, or zero, whichever is greater
SNAP Food Benefit
http://www.cbpp.org/research/a-quick-guide-to-snap-eligibility-and-benefits
1.
2.
3.
4.
5.
6.
7.
8.
SNAP Gross Income = Earned Income + TANF Grant
SNAP Gross Income Limit is 130% of FPL
SNAP Adjusted Income = SNAP Gross Income – 20*Earned Income – SNAP standard deduction – Childcare
Out of Pocket
 Standard deduction is: $155 for families with 1-3 members, $168, $197, and $226 for families
with 4, 5, and 6, respectively
SNAP Excess Shelter Cost = Shelter Cost (out of pocket) – SNAP adjusted income * 0.5. If greater than
$478, enter $478; if less than 0, enter 0.
SNAP Net Income = SNAP Adjusted Income – SNAP Excess Shelter Cost
If SNAP Net Income is less than SNAP Net Income Limit, then continue. SNAP Net Income Limit is 100% of
FPL
Look up SNAP Max Benefit based on family size
SNAP Final Benefit = SNAP Max Benefit – 70% SNAP Net Income, provided minimum monthly payment of
$15 for households of two or less
WIC Food Benefit
1.
2.
3.
Logic Test: Is family income less than 185% of FPL, based on family size?
Is Mother pregnant, or are there children under the age of 5?
If both are true, then each child under 5, plus mother if pregnant, receive monthly WIC benefit.
School Lunch and Breakfast, and Summer Food Service
1.
2.
3.
Check for eligibility for free, or reduced prices. The standard for free is income <= 130% FPL; the standard
for reduced is income between 130 and 185% of FPL
School Lunch and Breakfast Reimbursement rates are available at: http://www.fns.usda.gov/schoolmeals/rates-reimbursement and rates for the Summer Food Service (
http://www.welfareinfo.org/benefits/washington-summer-food-service-1760 ) are assumed to be the
same.
Washington also has a Summer Food Program, with the same eligibility criteria. However, for this
particular calculation I am not including Summer meals. No afternoon snacks are included, either, as
these are presumed to be provided by child care providers.
Medical Assistance
1.
2.
3.
4.
5.
6.
Assume that Modified Adjusted Gross Income (MAGI) equals Earned Income
Calculate eligibility for Apple Health Family Care based on family size
 http://www.hca.wa.gov/medicaid/publications/documents/22_315.pdf
Calculate eligibility for Apple Health for Kids based on Income and Family Size
Look up per member per month (PMPM) (or annual variant) spending per adult, and spending per child.
 http://kff.org/state-category/medicaid-chip/
Calculate Total Premia paid for children – premium per child, times number of children up to 2
Calculate Apple Health Subsidy = Total PMPM * 12 – Premia Paid for Kids
Health Insurance Exchange Premium Tax Credit
1.
2.
3.
4.
5.
Eligible for premium tax credit if less than 400% FPL AND not receiving Medicaid/CHIP.
Calculate the % of FPL
Then calculate maximum premium contribution percentage based on below table. For example, if the
family earns 178% of the FPL, then maximum percentage is 4.02% plus (28/50)*2.32%, or 5.33%
 There is a table on page 9 of 2015 Instructions for Form 8962
Maximum Premium Contribution equals maximum contribution percentage x MAGI (or Earned Income, in
this case)
Calculate second lowest cost silver health plan (SLCSHP) for the relevant family size and County
https://www.wahbexchange.org/current-customers/your-1095-a-statement/second-lowest-cost-silver/
1.
Payroll Tax is 7.65% up to $117,000 [IRS Topic 751, Social Security and Medicare Withholding Rates]
2.
Federal Standard Deduction [IRS, 2015 Federal Tax Rates, Personal Exemptions, and Standard Deductions;
https://www.irs.com/articles/2015-federal-tax-rates-personal-exemptions-and-standard-deductions ]
Filing Status
Standard Deduction 2015 Tax Year
Single
$6,300
Married Filing Jointly
$12,600
Head of Household or Qualifying Widower
$9,250
3.
Federal Exemption [Ibid] is $4,000 per individual.
4.
Federal Tax Table, 2015 Tax Year [Ibid]
Single:
Taxable Income
Tax Rate
$0 to $9,225
10%
$9,226 to $37,450
$922.50 plus 15% of the amount over $9,225
$37,451 to $90,750
$5,156.25 plus 25% of the amount over $37,450
Married Filing Jointly or Qualifying Widower:
Taxable Income
Tax Rate
$0 to $18,450
10%
$18,451 to $74,900
$1,845.00 plus 15% of the amount over $18,450
$74,901 to $151,200
$10,312.50 plus 25% of the amount over $74,900
Head of Household:
Taxable Income
Tax Rate
$0 to $13,150
10%
$13,151 to $50,200
$1,315.00 plus 15% of the amount over $13,150
$50,201 to $129,600
$6,872.50 plus 25% of the amount over $50,200
5.
Child Care Rates depend upon the Region / Cluster as specified by DSHS and the WAC.
Cluster/Region Counties
Cluster I
Region 1
Adams
Asotin
Chelan
Douglas
Ferry
Garfield
Grant
Lincoln
Okanogan
Pend Oreille
Spokane
Stevens
Whitman
Cluster II
Region 2
Benton
Columbia
Franklin
Kittitas
Walla Walla
Yakima
Cluster III
Region 3
Island
San Juan
Skagit
Snohomish
Whatcom
Cluster IV
Region 4
King
Cluster V
Region 5
Kitsap
Pierce
Cluster VI
Region 6
Clallam
Clark
Cowlitz
Grays Harbor
Jefferson
Klickitat
Lewis
Mason
Pacific
Skamania
Thurston
Wahkiakum
[https://www.dshs.wa.gov/ca/913100-fair-hearing/913110-child-care-rate-clusters-based-dshs-regions]
Region 1
FullDay
Infants
Enhanced
Toddlers
Preschool (30 mos. - 6
yrs not attending
kindergarten or
school)
School-age
(Birth - 11
mos.)
Toddlers
(18 - 29
mos.)
$26.80
$26.80
$23.30
$23.30
$20.73
$13.40
$13.40
$11.65
$11.65
$10.37
$27.40
$27.40
$23.83
$23.83
$21.18
$13.70
$13.70
$11.92
$11.92
$10.59
$28.30
$28.30
$24.61
$22.01
$22.01
$14.15
$14.15
$12.31
$11.01
$11.01
$37.54
$37.54
$32.36
$28.48
$25.89
$18.77
$18.77
$16.18
$14.24
$12.95
$44.17
$44.17
$38.41
$32.36
$31.06
$22.09
$22.09
$19.21
$16.18
$15.53
$29.78
$29.78
$25.89
$24.61
$22.01
$14.89
$14.89
$12.95
$12.31
$11.01
$29.78
$29.78
$25.89
$25.89
$24.61
$14.89
$14.89
$12.95
$12.95
$12.31
(12 - 17
mos.)
(5 - 12 yrs attending
kindergarten or
school)
HalfDay
Spokane
County
FullDay
HalfDay
Region 2
FullDay
HalfDay
Region 3
FullDay
HalfDay
Region 4
FullDay
HalfDay
Region 5
FullDay
HalfDay
Region 6
FullDay
HalfDay
[http://apps.leg.wa.gov/wac/default.aspx?cite=170-290-0205]
http://www.del.wa.gov/publications/subsidy/
6.
Child Care Copayments
COPAY CALCULATION TABLE for 200% FPL – EFFECTIVE April 1, 2015
https://www.dshs.wa.gov/esa/community-services-offices/child-care-subsidy-program
STEPS TO CALCULATE WCCC ELIGIBILITY AND COPAYMENT:
1. Determine TOTAL income. This is the sum of all gross earned and unearned income.
2. Determine COUNTABLE income. This is TOTAL income minus any child support PAID OUT.
3. Compare COUNTABLE income to Column 2. If amount is greater, client is not eligible. If COUNTABLE income is below column 2 then check column 3, 4 or 5
Column 1
Column
2
Column 3
Column 4
Column 5
Column 6
More than 137.5 to 200% FPL
137.5% FPL
If Countable Income is:
100% FPL
Above
200%
FPL
1
$981
$1,962
$0
$805
$806
$1,349
$1,350
$1,962
$1,349
2
$1,328
$2,656
$0
$1,089
$1,090
$1,826
$1,827
$2,656
$1,826
3
$1,675
$3,350
$0
$1,374
$1,375
$2,304
$2,305
$3,350
$2,304
4
$2,021
$4,042
$0
$1,658
$1,659
$2,779
$2,780
$4,042
$2,779
5
$2,368
$4,736
$0
$1,942
$1,943
$3,256
$3,257
$4,736
$3,256
6
$2,715
$5,430
$0
$2,227
$2,228
$3,734
$3,735
$5,430
$3,734
7
$3,061
$6,122
$0
$2,511
$2,512
$4,209
$4,210
$6,122
$4,209
8
$3,408
$6,816
$0
$2,795
$2,796
$4,686
$4,687
$6,816
$4,686
9
$3,755
$7,510
$0
$3,080
$3,081
$5,164
$5,165
$7,510
$5,164
10
$4,101
$8,202
$0
$3,363
$3,364
$5,639
$5,640
$8,202
$5,639
Family
Size
Copay
Not
Eligible
0% to 82% FPL
$15 Copay
More than 82 to 137.5%
$65 Copay
Subtract 137.5% of FPL from Countable Income,
Multiply by 0.50, then add $65
2015 POVERTY GUIDELINES FOR THE 48 CONTIGUOUS STATES AND THE DISTRICT OF COLUMBIA
https://aspe.hhs.gov/2015-poverty-guidelines
Poverty guideline
Persons in family/household
For families/households with more than 8 persons, add $4,160 for each additional person.
1
$11,770
2
$15,930
3
$20,090
4
$24,250
5
$28,410
6
$32,570
7
$36,730
8
$40,890
7.
Child Dependent Care Tax Credit Decimal Factors https://www.irs.gov/pub/irs-pdf/f2441.pdf
Income At Least
Decimal Amount
Income At Least
Decimal Amount
$0
0.35
$29,000.01
0.27
$15,000.01
0.34
$31,000.01
0.26
$17,000.01
0.33
$33,000.01
0.25
$19,000.01
0.32
$35,000.01
0.24
$21,000.01
0.31
$37,000.01
0.23
$23,000.01
0.30
$39,000.01
0.22
$25,000.01
0.29
$41,000.01
0.21
$27,000.01
0.28
$43,000.01
0.20
8.
TANF Monthly Allowances http://anfdata.urban.org/wrd/databook.cfm
Income Thresholds
Family Members
1 person
2
3
4
5
6
7
8
9
10+
Monthly Income
$332
$420
$521
$613
$706
$802
$927
$1,026
$1,126
$1,224
One-half of earned income is deduced from the TANF benefits.
9.
SNAP Income Limit
Household Size
Gross Monthly Income
130% of FPL
Net Monthly Income
100% of FPL
1
2
3
4
5
6
7
8
$15,301
$20,709
$26,117
$31,525
$36,933
$42,341
$47,749
$53,157
$11,770
$15,930
$20,090
$24,250
$28,410
$32,570
$36,730
$40,890
10. SNAP Standard Deduction
SNAP Standard Deduction
Household Size
1
2
3
4
5
6
Deduction
$155
$155
$155
$168
$197
$226
11. SNAP Maximum Monthly Amounts
Number of People in Household
1
2
3
4
5
6
7
8
Each Additional Individual
Maximum Gross Monthly Benefits
$194
$357
$511
$649
$771
$925
$1,022
$1,169
$146
12. WIC Income Limit
Household Size
1
2
3
4
5
6
7
8
Annual Income
185% of FPL
100% of FPL
$21,775
$29,471
$37,167
$44,863
$52,559
$60,255
$67,951
$75,647
$11,770
$15,930
$20,090
$24,250
$28,410
$32,570
$36,730
$40,890
13. Average monthly WIC benefit
http://www.fns.usda.gov/sites/default/files/pd/25wifyavgfd$.pdf
14. Reduced Price or Free School Lunch and Breakfast
School Lunch Program
School Breakfast Program
Free Meal
$3.07
$1.66
Reduced Cost Meal
$2.67
$1.36
Totals
Days
Annual Cost
$4.73
180
$851.40
$4.03
180
$725.40
15. Medical Assistance (Medicaid, aka Apple Health)
Household Size
1
2
3
4
5
6
Monthly
Income
Limit
$1,305
$1,766
$2,227
$2,688
$3,149
$3,610
16. Apple Health Kids
Family Size
Monthly Income Limit
210% FPL (No Cost)
1
2
3
4
5
6
$2060
$2788
$3516
$4244
$4972
$5700
Monthly Income Limit
260% FPL ($20
Premium/Child, $40
Family Maximum)
$2551
$3452
$4353
$5255
$6156
$7057
Monthly Income Limit
312% FPL ($30
Premium/Child, $60
Family Maximum)
$3061
$4142
$5224
$6305
$7387
$8469
17. Eligibility for Premium Tax Credit
Household Size
Annual Income
1
2
3
4
5
6
7
8
100% of FPL
400% of FPL
$11,770
$15,930
$20,090
$24,250
$28,410
$32,570
$36,730
$40,890
$47,080
$63,720
$80,360
$97,000
$113,640
$130,280
$146,920
$163,560
18. Healthcare Exchange Premium Tax Credit Limits https://www.irs.gov/pub/irs-dft/i8962--dft.pdf
FPL
100.0%
132.9%
133.0%
150.0%
200.0%
250.0%
300.0%
400.0%
Factor
2.01%
2.01%
3.02%
4.02%
6.34%
8.10%
9.56%
9.56%
Interval FPL
Interval Factor
17.0%
50.0%
50.0%
50.0%
100.0%
1.00%
2.32%
1.76%
1.46%
0.00%
19. SLCSHP for Kittitas County
County
Kittitas
1 Adult
$251.88
Family with One Adult
+1 Child +2 Kids
+3 Kids
$392.80 $533.73 $674.65
2 Adults
$514.41
Family with Two Adults
+1 Child +2 Kids
+3 Kids
$655.33 $796.26 $937.18