The changes to the credit for child and dependent care expenses for 2021 under the American Rescue Plan Act of 2021 have expired. For 2022, the credit for child and dependent care expenses is nonrefundable (A nonrefundable credit essentially means that the credit can't be used to increase your tax refund or to create a tax refund when you wouldn't have already had one) and you may claim the credit on qualifying employment-related expenses of up to $3,000 if you had one qualifying person, or $6,000 if you had two or more qualifying persons. The maximum credit is 35% of your employment-related expenses.
To qualify for the credit:
- You (and your spouse, if filing jointly) must have earned income
- The earned income requirement for one spouse is waived if they were a full-time student or disabled.
- You paid caregiving expenses so that you (and your spouse, if filing jointly) could work or look for work
- The work/look for work requirement for one spouse is waived if they were a full-time student or disabled (if they lived with the other spouse for more than 6 months in 2022)
- You paid a caregiver to care for a Qualifying Person.
- Your filing status is not Married Filing Separately (except under certain circumstances)
- You can provide the care provider's name, address, and their SSN, ITIN, or EIN on your return (unless it's a tax-exempt organization).
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