Child/Dependant Care Credit. Disabled partner watches the child for 2-4hrs daily, so you can go to work, because we can't afford childcare. Is this qualifying?

[samanthaq23]

I'm a personal care aide and cannot afford childcare, due to the mileage and cost that I would have to travel when I work part-time.

[Critter-3]

Do you actually pay the person for the service ?  And do they actually claim it as income ?  If no to both you have nothing to get a credit on.

[NCperson]

@samanthaq23 - also, be mindful that the child/ dependent care credit is what is called a 'non-refundable credit' in 2022.  If Line 22 of Form 1040 is zero WITHOUT this credit, it will not make a difference as your wouldn't be eligible for this credit. 

[VolvoGirl]

Do you claim your disabled partner as a dependent on your tax return?  

The caregiver can't be:

• Your spouse
• Your dependent
• Your child if they were under 19 on the last day of 2021, even if not your dependent
• The parent of the Qualifying Person, if the Qualifying Person is your child under the age of 13

See,  What is the Child Care Credit

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

[Opus 17]

You must actually pay someone to care for your child.  If they work in your home and you pay them more than $2200, you must issue a W-2 and pay household employee tax.  You must report their name and SSN on your tax return, and the IRS will be looking for a tax return in their name that reports the taxable income.  

In addition, the person you pay to watch your child can't be your spouse, your dependent, or the other parent of your child.

While it is technically legal for you to claim the credit if you pay your live-in romantic partner to care for child so you can work, the household employee tax you must pay on their salary will negate most or all of the credit benefit.  (Household employee tax is 15% of the wages, the childcare credit is between 20%-35% of the first $3000 of expenses.  So if you paid your partner more than $4000, the credit to you will be less than the household employee tax you must pay.) 

If this is your partners only income, they probably won't pay income tax, but the arrangement may have implications for any income-based benefits your partner is receiving.