If you work and he is under the age of 13 you may be able to.
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 http://www.irs.gov/taxtopics/tc602.html
The Child and Dependent Care Credit is under the Deductions and Credits tab, then "You and Your Family", then Child and Dependent Care.
