I've claimed my 19 year old son as my dependant as he was a full time student last year. Can I also claim him as a child care provider if he babysat his younger siblings?

[DianeW · Accepted solution]

No.  The rules for payments of child care are shown below.

Payments to Relatives or Dependents

You can count work-related payments you make to relatives who aren't your dependents, even if they live in your home. However, don't count any amounts you pay to:

1. A dependent for whom you (or your spouse if filing jointly) can claim an exemption,

2. Your child who was under age 19 at the end of the year, even if he or she isn't your dependent,

3. A person who was your spouse any time during the year, or

4. The parent of your qualifying person if your qualifying person is your child and under age 13.

More information can be found here if you desire:  Publication 503-Child and Dependent Care Expenses

[charparenteau]

Thank you very much for your response! So if I do not claim my son as a dependant, as he was 19 it would then be ok to use him for child care expenses?