Yes. You can claim this on your taxes as long as they are not one of the following type of relatives below. You will need their social security number or they will need to get an EIN number.
They can not be:
https://ttlc.intuit.com/replies/3301418
How to get an EIN number:
Yes. You can claim this on your taxes as long as they are not one of the following type of relatives below. You will need their social security number or they will need to get an EIN number.
They can not be:
https://ttlc.intuit.com/replies/3301418
How to get an EIN number:
And if you issue a 1099 to the relative, they will have to report the income
As long as you have proper documentation of the expense and the childcare was for you to get to work, it is deductible. It does not matter that your relative is a "dba" or unincorporated.
If the relative is the other parent of the child, you may not be able to take the deduction, but aunts, uncles, your brother (or in-law) sister, grandmother/father are ok.