To claim the dependent care credit,
- you pay for care for a dependent who lives in your home more than half the year (you can't claim the credit if you pay for care for your child that you do not have primary custody of)
- you pay for care so that you (and your spouse if married) can work, look for work, or attend school full time
- you (and your spouse if married) must actually have income earned from working on your tax return. If you were unemployed and looked for work, and never found work, you are technically eligible but the amount of the credit is limited to the earned income from the lowest earner.
- the child must be under age 13, or be disabled and unable to care for themselves
- you can't be filing a married filing separately
