Child and Dependent care credit if one of two child attended daycare

[TaxLearner]

The total daycare expense the family spent in 2022 was $6,000. The daycare expense was for one child. The other child did not attend daycare. Does the family qualify for the $3,000 or $6,000 expense limit? Please explain.

[rjs · Accepted solution]

If the child who did not go to daycare could have qualified for the credit, the limit for your expenses is $6,000. To qualify, both children have to be claimed as dependents on your tax return, and both have to be under 13 years old. You enter both children for the credit, and enter $0 as the amount paid for the one who did not go to daycare.

IRS Publication 503 says "The maximum amount of work-related expenses you can take into account for purposes of the [child care] credit is $6,000 if you have two or more qualifying persons even if you only incurred expenses for just one of them."