Deductions & credits

Thanks but I couldn’t find specific that says the child has to be under 13 by end of 2022. 

I was able to expense it when the service was provided while my daughter was still under 13 in 2022 which is line with what you shared below:

 

Your qualifying child who is your dependent and who was under age 13 when the care was provided…

 

could you please advise where exactly it says it has to be under 13 by 12/31/2022?