When determining Child Care Credit, what is the additional earned income for students or the disabled?
Generally both spouses must work unless one is incapable of self-care or is a full-time student. If only one spouse is working, and the non-working spouse was a full-time student or disabled, an earned income is assumed for each month of school attendance or full disability. The earned income is $200 per month if there is one qualifying child or dependent, or $400 per month for two or more qualifying children or dependents.
Generally both spouses must work unless one is incapable of self-care or is a full-time student. If only one spouse is working, and the non-working spouse was a full-time student or disabled, an earned income is assumed for each month of school attendance or full disability. The earned income is $250 per month if there is one qualifying child or dependent, or $500 per month for two or more qualifying children or dependents.
