What is Child and Dependent Care Credit?
If you paid someone to care for your child or other qualifying person so you (and your spouse if filing jointly) could work or look for work, you may be able to take the credit for child and dependent care expenses.
Your income tax may be reduced by claiming the Credit for Child and Dependent Care expenses on your tax return.
Who is a Qualifying Person?
Your child and dependent care expenses must be for the care of one or more qualifying persons.
A qualifying person is:
- Your qualifying child who is your dependent and who was under age 13 when the care was provided
- Your spouse who wasn’t physically or mentally able to care for themselves and lived with you for more than half the year
- A person who wasn’t physically or mentally able to care for themselves, lived with you for more than half the year
Who is eligible to claim the credit?
You may be eligible to claim the child and dependent care credit if:
- You paid expenses for the care of a qualifying individual to enable you (and your spouse, if filing a joint return) to work or actively look for work.
- You (or your spouse if filing a joint return) lived in the United States for more than half of the year. However, special rules apply to military personnel stationed outside of the United States
How is the credit calculated?
The credit is calculated based on your income and a percentage of expenses that you incur for the care of qualifying persons to enable you to go to work, look for work, or attend school.
