Can I claim credit if I paid child care expenses for someone who is not my dependent?
Please review the following information below to determine if you have a Qualifying Person(s) to claim the Child Care Credit.
Qualifying Persons that are not claimed as dependents.
- Your disabled spouse who is not physically or mentally able to care for himself or herself.
- Any disabled person who is not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $4,000 or more or filed a joint return.)
- Any disabled person who is not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing a joint return), could be claimed as a dependent on another taxpayer's 2015 return.
Special rule for children of divorced or separated parents. Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if:
- The child was under age 13 or was physically or mentally not able to care for himself or herself,
- The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year,
- The child was in the custody of one or both parents for more than half the year, and
You were the child's custodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights in 2015. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income.
The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents.
For Qualifications for claiming the credit for child and dependent care expenses click here or review Publication 503.