Sorry then you can't use her as the caregiver.
The caregiver can't be:
- Your spouse
- Your dependent
- Your child if they were under 19 on the last day of 2021, even if not your dependent
- The parent of the Qualifying Person, if the Qualifying Person is your child under the age of 13 during 2021
See https://ttlc.intuit.com/community/credits-and-deductions/help/what-is-the-child-and-dependent-care-c...
