Deductions & credits

You can count work-related payments you make to relatives who aren't your dependents, even if they live in your home.

• A work-related payment is an amount you (or your spouse in the case of a joint return) pay for the care of a qualifying person, or for household services if at least part of the services is for the care of a qualifying person, in order for you to work or look for work.

However, don't count any amounts you pay to:

1. A person for whom you can claim as a dependent;

   1. You can not pay someone that is your dependent.

2. Your child (including stepchild or foster child) who was under age 19 at the end of the year, even if he or she isn't your dependent;

   1. You can't pay a child that files a separate tax return if they're under 19

3. A person who was your spouse any time during the year; or

   1. You can't pay your ex-spouse until a full year has passed

4. The parent of your qualifying person if your qualifying person is your child and under age 13.

   1. You can not pay the parent of a child that is under 13, even if the child is your dependent.