Who what why where?

[Opus 17]

You can never claim the dependent care credit or use an FSA to pay the parent of the child to provide care.  You could pay your parent (the child’s grandparent) for care, but you will need the grandparent’s SSN, and the IRS will be looking for matching income on the grandparent’s tax return.  Whether the grandparent owes tax depends on their other tax information.