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Intuit

Who is a Qualifying Person for the Child and Dependent Care Credit?

For the purposes of the Child and Dependent Care Credit, a "Qualifying Person" is defined as one of the following:

  • A child that was age 12 (or younger) for at least part of 2018 and who is also claimed as a dependent on your return. If the child turns 13 during the year, the child will qualify for the part of the year that he or she was under age 13.
    • Exception: See special rules for divorced or separated parents, below
  • Your spouse, if s/he is unable to care for themselves and lived in your home for at least 6 months during 2018
  • Anybody who lived in your home for at least 6 months during 2018 and was unable to care for themselves, if they:
    • Are claimed as a dependent on your return, or
    • Could have been claimed as your dependent but weren't because their gross income was $4,150 or more, s/he filed a joint return, or you (or your jointly-filing spouse) could be claimed as a dependent on somebody else's 2018 return.

TurboTax will figure out if the person(s) for whom you provided care meet these requirements.

Special rules for children of parents who are divorced, separated, or living apart

Even if you can't claim your child as a dependent, he or she is treated as your qualifying person if:

  • The child either:
    • Was 12 or under or wasn't physically or mentally able to care for himself or herself
    • Received over half their support during 2018 from one or both parents, who are divorced under a decree of divorce, legally separated under a decree of separate maintenance or written separation agreement, or lived apart from July 1 through December 31 of 2018
  • You were the child's custodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights in 2018. If the child was with each parent for an equal number of nights, generally the custodial parent is the parent with the higher adjusted gross income. The noncustodial parent can't treat the child as a qualifying person (and therefore, cannot claim this credit) even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents.

 

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