If you have dependent children under 18 years of age you may be entitled to a dependency allowance. Handicapped children over 18 may also qualify for the allowance. The dependency allowance is limited to 5 dependents and is equal to 5% of your weekly benefit rate for each dependent. There is a $10 minimum per dependent. The dependency allowance established at the start of your benefit year remains the same even if the number of children should change during the year. (If 2 or more parties make claim for the same dependent for the same week, the person who has physical custody receives the allowance.)