Child care tax credit 2022

[zscottie]

Hello!

I have a full time job, but my wife is looking for work/organizing our home as well (she is maintaining her continiung education) after having our first child. We have our child in daycare.  She does not earn income (of course).  I'm trying to dteremine if I can take the dependent care credit for the daycare expenses.  Any guidance would be appreciated, along with any onlne article links.  Thanks!

[xmasbaby0]

Not sure what you mean by "continuing education"----is your spouse a full-time student?   Unless she is a full-time student or looked for work and actually found and began working at a job, you will not be able to use the child care credit. 

https://ttlc.intuit.com/questions/1900643-what-is-the-child-and-dependent-care-credit

[zscottie]

My spouse is taking continuing education to maintain her occupational therapy licensure. 

[rjs]

Continuing education doesn't sound like being a full-time student. If your wife is not a full-time student, and she does not have any income from working, you cannot claim the child care credit. You can find all the details of the requirements for the credit in IRS Publication 503, Child and Dependent Care Expenses.