Deductions & credits

Important addition!

 

While you can pay your 19 year old daughter to care for your child, you can't use her to qualify for the child care credit if she is also your dependent.  

 

Your 19 year old child qualifies as your dependent if she meets the test for qualifying child dependent:

 

a. is a full time student for at least part of 5 months of the year (for example, a high school senior who graduated in May 2023 would count as a full time student for this test)

b. lives in your home more than half the year

c. does not provide more than half her own support

 

Or, if she meets the test for qualifying relative dependent

a. You pay more than half her financial support

b. she has less than $4700 of taxable income.

(she can be any age and live any where)

 

If she is a student, she probably qualifies as a dependent and can't be used to claim the child care credit.  If she is not a full time student for at least 5 months, and you paid her more than $4700 (or she had another job) then you can't claim her as a dependent and she would allow you to qualify for the credit.