The dependent care credit is claimed for expenses paid for the care of a qualifying individual to enable you to work, or look for work. If you have expenses which are both medical in nature and qualify for the dependent care credit you might can include them in the credit computation.
For example: If you have a disabled child who must have regular medical care while you are working, those medical expenses might qualify for the child care credit IF you have a care provider that also provides medical services.
For the most part, the dependent care credit is claimed for expenses incurred such as babysitters, daycare, etc.
To claim the credit you must have expenses for the care of:
- Your
dependent qualifying child who is under age 13
- Your spouse
who is physically or mentally incapable of self-care and lived with you
for more than half of the year, or
- An
individual who is physically or mentally incapable of self-care, lived
with you for more than half of the year, and either: (i) is your
dependent; or (ii) could have been your dependent except that he or she
has gross income that equals or exceeds the exemption amount, or files a
joint return, or you (or your spouse, if filing jointly) could have been
claimed as a dependent on another taxpayer's 2017 return.
