Depending on the circumstances, they may be eligible for a partial credit. IRS Tax Topic 602 discusses requirements for
the child and dependent care credit as follows:
Care must be for
a qualifying individual. For purposes of the child and dependent care credit, a
qualifying individual 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 who has the same principal place of
abode as you for more than half of the year, or
- Your dependent who is physically
or mentally incapable of self-care, and who has the same principal place
of abode as you for more than half of the year. For this purpose, whether
an individual is your dependent is determined without regard to the
individual's gross income, whether the individual files a joint return, or
whether you are a dependent of another taxpayer.
In addition to
paying for the care of a qualifying individual, you must meet all of the
following conditions to claim the credit:
- Your payment must be made to a
care provider who is not your spouse, the parent of your child who is your
qualifying individual, your child under age 19, or a dependent of you or
your spouse.
- You must file a joint return if
you are married.
- You must provide the taxpayer
identification number (usually the social security number) of each
qualifying individual on the return on which you claim the credit.
- You must report the name,
address, and taxpayer identification number (either the social security
number, or the employer identification number) of the care provider on
your return. If the care provider is a tax-exempt organization, you need
only report the name and address on your return. You can use Form W-10
(PDF), Dependent Care Provider's Identification and Certification, to
request this information from the care provider. If you do not provide
information regarding the care provider, you may still be eligible for the
credit if you can show that you exercised due diligence in attempting to
provide the required information.
See an IRS
explanation here. Also see TurboTax’s FAQ here
The Child and Dependent Care Credit is
under the Deductions and Credits tab, then "You and Your Family",
then Child and Dependent Care.
