If you are married you both need to show income. Or be disabled or a student. If one of you is a full time student or disabled you get to claim 250/month as earned income to qualify for the Child Care Credit. From Publication 503…..You or your spouse is a student or not able to care for self. Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more.
Info on the Child Care Credit……
https://ttlc.intuit.com/questions/1900643-child-and-dependent-care-expense-credit
