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https://www.irs.gov/pub/irs-pdf/p503.pdf
Are These Work-Related Expenses?
Child and dependent care expenses must be work related to qualify for the credit. Expenses are considered work related only if both of the following are true.
• They allow you (or your spouse if filing jointly) to work or look for work.
• They are for a qualifying person's care.
I'd be hard pressed to say that piano lessons are primarily to care for a qualifying person!
