MargaretL
Expert Alumni

Get your taxes done using TurboTax

You can claim dependent care expenses regardless if she files or not.

However, not having her SSN complicates matters. You must have that information in order to file. There is one exception when you don't have to have it - it's when your cousin refuses to give you her SSN.

According to the IRS Publication 503, page 8, Provider Refusal, “If the provider refuses to give you the identifying information, you should report whatever information you have (such as the name and address) on the form you use to claim the credit. Enter "See Attached Statement" in the columns calling for the information you do not have. Please attach a statement explaining that you have requested the information from the care provider, but the provider refused to furnish that information. Be sure to write your name and social security number on this statement. The statement will show that you used due diligence in trying to furnish the necessary information. " You will have to print and file the return by mail.