From IRS Pub 503
A qualifying person is:
Your qualifying child who is your dependent and who was under age 13 when the care was provided.
Person qualifying for part of year.
You determine a person's qualifying status each day. For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Also see Yearly limit under Dollar Limit, later.
Pub 503
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