It does include actively looking for work. However, if you do not find a job and have no earned income for the year, you cannot take this credit. See Q&A #17 - IRS - Child and Dependent Care Credit. If your spouse is a student or unable to care for herself, she is credited $250 or $500 of earned income for the credit - per month.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
