DMarkM1
Expert Alumni

Deductions & credits

You are correct qualifying dependent care expenses cannot exceed the lower earned income of the joint filing taxpayers.   

 

Additionally, both spouses on a joint return must have earned income in order to qualify for the Dependent Care Credit.  The spouses can be looking for work but they must have at some point found or had a job and earned income.  

 

Further, the credit is not available for married filing separately.  

 

Click here for more details from Publication 503.

 

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