The Child and Dependent Care Credit allows you to report the amounts paid to your child's caregiver and
receive up to $3,000 for one Qualifying Person or $6,000 for two Qualifying People. The amount of credit will depend on your Adjusted Gross Income.
In order to receive the receive the credit you must meet ALL the criteria:
1. Have earned income
2. Utilize child or dependent care in order to work or look for work
3. Paid a caregiver to care for a Qualifying Person
- your spouse
- your dependent
- your child, if under 19 on the last day of 2017, even if not your dependent
- The Parent of a Qualifying Person if the Qualifying Person is your child under the age of 13 at the end of 2017
4. Cannot file Married Filing Separately
5. You must furnish the caregivers name, address and SSN, EIN or ITIN on your return
The following link will give you more detailed information:
https://ttlc.intuit.com/questions/1900643-what-is-the-child-and-dependent-care-credit
