An 18 month old child certainly qualifies, by age, for the Child and Dependent Care Credit, but there are several other tests that must be passed in order for you to receive the credit. Possible reasons for failure to qualify are:
- You are Married Filing Separately;
- You (and your spouse if Married Filing Jointly) had no earned income;
- You had no work-related child care expenses;
- You did not pay child care expenses to someone who is not also your dependent; or
- You did not provide all required identifying information about a paid provider.
For more details on the above tests, please refer to:
IRS Pub. 503 Child and
Dependent Care Expenses
