Wife gets a 1099Misc from job why cant we get credit for child care?

[CherylW · Accepted solution]

Do you also get paid?  You must both either work or attend school fulltime to get the credit.

Here are the other qualifications:

1. Your filing status may be single, head of household, qualifying widow(er) with dependent child, or married filing jointly. If your filing status is married filing separately, see Married Persons Filing Separately, later.

2. The care was provided so you (and your spouse if filing jointly) could work or look for work. However, if you didn't find a job and have no earned income for the year, you can't take the credit or the exclusion. But if you or your spouse was a full-time student or disabled, see the instructions for lines 4 and 5, later.

3. The care must be for one or more qualifying persons.

4. The person who provided the care wasn't your spouse, the parent of your qualifying child, or a person whom you can claim as a dependent. If your child provided the care, he or she must have been age 19 or older by the end of 2016, and he or she can't be your dependent.

5. You report the required information about the care provider on line 1 and, if taking the credit, the information about the qualifying person on line 2.