It may qualify for the child and dependent care credit but only if it is so you can work, and if it is for -
- Your
spouse who is physically or mentally incapable of self-care and who has
the same principal place of abode as you for more than half of the year,
or
- Your
dependent who is physically or mentally incapable of self-care, and who
has the same principal place of abode as you for more than half of the
year. For this purpose, whether an individual is your dependent is
determined without regard to the individual's gross income, whether the
individual files a joint return, or whether you are a dependent of another
taxpayer.
