There are two ways in which income factors into the child care credit: First, most people must have income in order to claim the credit. And second, the credit is a percentage of the cost of care which varies based upon your income, up to a limit of $3,000 for one child, or $6,000 for more than one. The credit is 35% for low income workers, and drops to 20% at higher income levels.
Nick K, EA
