I'm a full time student during Fall and Winter semesters. In the summer, I take classes, but am not considered full time. Can I deduct child care expenses for the summer?

[melia-fonoimoana]

I know that you can only claim the child care tax credit for the time when you and your spouse are either working full time or are considered full time students. I would be considered a full time student for the year as I am a full time student for five months during the year, but during the summer I only take classes part time. I do need child care while I take those classes, so I am wondering if I can apply the child care tax credit for the child care I need during my classes during the summer.

[GloriaL]

Yes, as long as you meet the following conditions, you are eligible to deduct the child care expenses for the summer:

• You must have earned income (such as wages from a job). If you are married and filing a joint tax return, your spouse must also have earned income.
• Your filing status is Single, Married Filing Jointly, Head of Household or a Qualifying Widow with a Dependent Child.
• You (and your spouse if Married Filing Jointly) earned income from employment or self-employment. You are exempt from this requirement if you were a full-time student or disabled.
• You paid someone to provide care for a Qualifying Person, and the care provider was not someone you could claim as a dependent, the parent of your Qualifying Person, your spouse, or your child under the age of 19 (regardless of whether they are a dependent).
• You had to pay for child or dependent care so that you (and your spouse if Married Filing Jointly) could work, seek employment, or attend school, or if you were disabled.

A full-time student is defined as enrolled and attending a school for the number of hours or classes the school considers full time. You must have been a full-time student for some part of each of 5 calendar months during the year. The months need not be consecutive.

[Hal_Al]

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