My wife and I have court ordered custody of a great grand child her mother has been rules unfit(drugs). Can I claim her day care expenses?

[SweetieJean]

Do you and your spouse both work?

[Leonard]

No, you can not claim your great grand child's daycare expenses unless you satisfy the following requirements.

Your great-grandchild is your dependent and a qualifying individual.

You paid expenses for the care of a qualifying individual to enable you (and your spouse, if filing a joint return) to work or actively look for work.

A qualifying individual for the child and dependent care credit is:

• Your dependent qualifying child who is under age 13 when the care is provided,
• Your spouse who is physically or mentally incapable of self-care and lived with you for more than half of the year, or
• An individual who is physically or mentally incapable of self-care, lived with you for more than half of the year, and either: (a) is your dependent; or (b) could have been your dependent except that he or she has gross income that equals or exceeds the gross income test amount, or files a joint return, or you (or your spouse, if filing jointly) could have been claimed as a dependent on another taxpayer's 2018 return.