Can I include not reimbursed and not itemized medical expenses in the "child and dependent care credit" since it's mentioned in the IRS's Instructions for Form 2441?

[mdaghrir]

The instructions for Form 2441 state "Some disabled spouse and dependent care expenses can qualify as medical expenses if you itemize deductions on Schedule A (Form 1040). However, you can't claim the same expense as both a dependent care expense and a medical expense"

If I'm not going to itemize the medical expenses on schedule A, how can I claim them as a dependent care expense and include them in "Child and Dependent care credit"?

[kerriP · Accepted solution]

The dependent care credit is claimed for expenses paid for the care of a qualifying individual to enable you to work, or look for work.  If you have expenses  which are both medical in nature and qualify for the dependent care credit you might can include them in the credit computation.

For example:  If you have a disabled child who must have regular medical care while you are working, those medical expenses might qualify for the child care credit IF you have a care provider that also provides medical services.

For the most part, the dependent care credit is claimed for expenses incurred such as babysitters, daycare, etc.  

To claim the credit you must have expenses for the care of:

• Your dependent qualifying child who is under age 13 
• 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 2017 return.