Is cost of services at an adult day care facility deductible

[bwa · Accepted solution]

It may qualify for the child and dependent care credit but only if it is so you can work, and if it is for -

• Your spouse who is physically or mentally incapable of self-care and who has the same principal place of abode as you for more than half of the year, or
• Your dependent who is physically or mentally incapable of self-care, and who has the same principal place of abode as you for more than half of the year. For this purpose, whether an individual is your dependent is determined without regard to the individual's gross income, whether the individual files a joint return, or whether you are a dependent of another taxpayer.