For the child and dependent care credit,
Care must be provided so that you, and your spouse if married, can work, or go to school, or look for work.
The child must live in your home more than half the year (usually your dependent) and must be under age 13.
School tuition is not eligible, but before and after school care (to extend the hours so you can work) is eligible if it is billed separately.
If you are a stay at home parent and pay for enrichment programs or to get a break, but you aren't working, looking for work, or a full time student, then the expenses are not eligible for the credit.
