Does it count if I paid my child's mom to watch our kids? She works from home and is missing out on more hours because of it, so I've paid her for child care.

[xmasbaby0]

Is she the child's mother?

[TaxGuyBill · Accepted solution]

No.

From Publication 503:

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 person for whom you (or your spouse if filing jointly) can claim as a dependent;
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.

https://www.irs.gov/publications/p503#en_US_2018_publink1000203322