I have read through various articles and the definitions of a qualifying person. Publication 503 defines a Qualifying Person as "Your child and dependent care expenses must be for the care of one or more qualifying persons. A qualifying person is:
1. Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later);
2. Your spouse who wasn't physically or mentally able to care for himself or herself and lived with you for more than half the year; or
3. A person who wasn't physically or mentally able to care for himself or herself lived with you for more than half the year, and either:
a. Was your dependent, or b. Would have been your dependent except that:
i. He or she received gross income of $4,300 or more,
ii. He or she filed a joint return, or
iii. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2021 return."
Since you are the taxpayer and you are not a dependent, it is my opinion that you would not qualify for the Child and Dependent Care Credit.
However, since you are disabled and need assistance with bathing and dressing, the cost of the aide that comes to help could be considered as a medical expense and deducted on Schedule A. To claim as medical expense, you would have to have medical expenses that exceed 7 1/2% of your AGI. Then your total Schedule A deductions must be more than the standard deduction for married filing joint which is $25,100 for 2021.
