No. According to the IRS:
A qualifying individual for the child and dependent
care credit is:
- Your dependent qualifying child who is under age 13 when the care
is provided,
- Your spouse who is physically or mentally incapable of self-care
and lived with you for more than half of the year, or
- An individual who is physically or mentally incapable of self-care,
lived with you for more than half of the year, and either: (i) is
your dependent; or (ii) could have been your dependent except that
he or she has gross income that equals or exceeds the exemption amount,
or files a joint return, or you (or your spouse, if filing jointly)
could have been claimed as a dependent on another taxpayer's 2016
return.
