Do you claim your disabled partner as a dependent on your tax return?
The caregiver can't be:
- Your spouse
- Your dependent
- Your child if they were under 19 on the last day of 2021, even if not your dependent
- The parent of the Qualifying Person, if the Qualifying Person is your child under the age of 13
See, What is the Child Care Credit
https://ttlc.intuit.com/questions/1900643-what-is-the-child-and-dependent-care-credit
