Here’s who qualifies a taxpayer for the child and dependent care credit
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Childcare or adult dependent care can be a major expense. Fortunately, the child and dependent care credit can provide some relief. Taxpayers who pay for daycare expenses may be eligible to claim up to 35% of what they spend; limits apply.
For the purposes of this credit, the IRS defines a qualifying person as:
A taxpayer's dependent who is under age 13 when the care is provided.
A taxpayer's spouse who is physically or mentally unable to care for themselves and lived with the taxpayer for more than half the year.
Someone who's physically or mentally unable to take care of themselves and lived with the taxpayer for six months and either:
The qualifying person was the taxpayer's dependent or
They would have been the taxpayer's dependent except for one of the following:
The qualifying person received gross income of $4,200 or more
The qualifying person filed a joint return
The taxpayer or spouse, if filing jointly, could be claimed as a dependent on someone else's return
Taxpayers can use the Interactive Tax Assistant on IRS.gov to determine if they can claim this credit.
