Child and Dependent Care Credit
Program Description
The Child and Dependent Care Credit program can reduce your tax by claiming the credit for child and dependent care expenses on your Federal income tax return.General Program Requirements
In order to qualify for this benefit program, you must have paid for the care of a qualifying individual so that you (and your spouse if you are married) could work or look for work. You may be able to claim the Child and Dependent Care Credit for a qualifying individual who is defined as:- Your dependent who was under age 13 when the care was provided and was your qualifying child, or;
- Your dependent who was physically or mentally incapable of self-care and who had the same principal place of abode as you for more than half of the year, or;
- An individual who was physically or mentally incapable of self-care, had the same place of residence as you for more than half of the year, and was your dependent. For this purpose, whether the individual was your dependent is determined regardless of the individual's gross income, whether the individual filed a joint return with the individual's spouse, or whether you or your spouse could be claimed as a dependent on someone else's return.
