You and your spouse in the case of a joint return must have earned income during the year to claim the credit.
However, your spouse who is out of work during the year must be actively looking for employment, and the work-related expenses must be incurred so that you and your spouse can work or look for work.
Also If your spouse is a full-time student she will be treated as having earned income of $250 if she has one qualifying person (or $500 for two or more qualifying persons) for any month she is a full-time student.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
