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Category: Credits

How do I claim the Credit for Child and Dependent Care Expenses if my spouse was a student or disabled?


Was your spouse a Student or Disabled?

Your spouse was a student if he or she was enrolled as a full-time student at a school during any 5 months of the current tax year. A school does not include an on-the-job training course, correspondence school, or a school offering courses only through the Internet.

Your spouse was disabled if he or she was not physically or mentally able to care for himself or herself. (Your spouse must also live with you for more than half the year.)


How to claim the credit for Child and Dependent Care Expenses:

For each month or part of a month your spouse was a student or was disabled, he or she is considered to have worked and earned income. His or her earned income for each month is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2013). If your spouse also worked during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. If, in the same month, both you and your spouse were either students or disabled, only one of you can be treated as having earned income for that month.

For any month that your spouse was not a student or disabled, use your spouse’s actual earned income if he or she worked during the month.


How do I enter this in TaxSlayer?

In the TaxSlayer program this information can be entered by selecting Federal Section > Deductions > Enter Myself > Credits > Child Care Credit > "Taxpayer or Spouse was a Student or Disabled?". Enter the appropriate amount in the field for Additional Income.

For 10 Tips on Tax Credits for Child and Dependent Care Expenses Click here