Child and Dependent Care Credit Qualifications
To claim the credit for child and dependent care expenses, you must meet ALL five conditions below:
- Your filing status may be single, head of household, qualifying widow(er) with dependent child, or married filing jointly.
- The care was provided so you (and your spouse if filing jointly) could work or look for work. However, if you did not find a job and have no earned income for the year, you cannot take the credit or the exclusion.
- The care must be for one or more * qualifying persons.
- The person who provided the care was not your spouse, the parent of your qualifying child, or a person whom you can claim as a dependent. If your child provided the care, he or she must have been age 19 or older by the end of 2015, and he or she cannot be your dependent.
- You report the required information about the care provider on line 1 and, if taking the credit, the information about the qualifying person on line 2.
A Qualifying person(s) is:
- A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the year the child is a qualifying person for the part of the year he or she was under age 13.
- Your disabled spouse who was not physically or mentally able to care for him/herself.
- Any disabled person who was not physically or mentally able to care for him/herself, whom you can claim as a dependent or could claim as a dependent except: (a) The disabled person had gross income of $4,000 or more, (b) The disabled person filed a joint return, or (c) you could be claimed as a dependent on another taxpayer's 2015 return.
- If you are divorced see the Special rule for children of divorced or separated parents. special rule for divorced parents
- Child support payments received by you are not included in your gross income and are not considered as earned income for figuring this credit.
For information on the rules for claiming child care expenses for someone who is not your dependent click here and review Form 2441.
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