Does the weekly stipend payment to each Au Pair represent a qualifying child care expense to the Host Family?
The host family should verify their particular situation with their personal tax advisor, CPA, or accountant. Generally the child care credit is allowed to a taxpayer who maintains a household for one or more children. The children for whom a dependency exemption can be claimed must be under age thirteen and the child-care expenses must enable the taxpayer to be gainfully employed or to seek gainful employment. These expenses include expenses for household services and the care of the child or children.
