CatinaT1
Expert Alumni

Deductions & credits

If your spouse had no earned income at all during the tax year, you will not be eligible for the credit. While the credit does allow you to include the cost for care expense while you "look for work", you still must have earned income. In other words, care expense while you look for work is an eligible expense, but looking for work, does not qualify you for the credit.

 

To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Your earned income is the salaries, wages, tips, professional fees, and other amounts you receive as pay for work. Unemployment is not earned income. This information is found in Publication 503, Child and Dependent Care Expenses.

 

The IRS has a great interactive assistant to determine your eligibility. You can find it here: Am I eligible to claim the child and dependent care credit?

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