The Dependent Care Credit is a credit related to the costs incurred to provide care for your dependent. To be able to claim this credit, you must meet all the tests, as follows:
- The care must be for a qualifying person
- You (and if your spouse if filing jointly) must have earned income for the year (exceptions are available for a student-spouse or a spouse not able to care for self)
- You must pay the child and dependent care expenses so you (and your spouse, if filing jointly) can work or look for work)
- You must make the payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. There are additional rules if you are making payment to a relative.
- Your filing status must be single, head of household, qualifying widower or married filing joint (there are some exceptions to filing a joint return)
- You must identify the care provider on your tax return.
So, in a nutshell, if you have to pay someone to watch your dependent so you can work, you may be able to claim the Credit for Child and Dependent Care Expenses. For more information, see IRS Publication 503: https://www.irs.gov/pub/irs-pdf/p503.pdf
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