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The only purpose of allowing you to deduct child care is so that you can both work. Child care expenses incurred for any other reason are not deductible. If one or both of you do not have earnings, then the child care was spent for some reason other than allowing you to work, so expenses are not eligible for a credit.
The only purpose of allowing you to deduct child care is so that you can both work. Child care expenses incurred for any other reason are not deductible. If one or both of you do not have earnings, then the child care was spent for some reason other than allowing you to work, so expenses are not eligible for a credit.
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