WHO IS ELIGIBLE FOR THE CHILD AND DEPENDENT CARE CREDIT?
To be eligible for the credit, single or married people: • Must have provided care for one or more qualifying persons • If care was provided at home, the qualifying person must have lived at the residence for more than half of the year • Cannot pay someone to provide care who is a child under age 19 or that they claim as a dependent • Must have earned income from wages or net earnings from self-employment • Must have work-related care expenses that are not higher than the yearly earned income of the tax filer, if single or the smaller amount of a couple’s earned incomes, if married • Must have a filing status as single, head of household, married filing jointly or qualifying widow/widower with a dependent child Individuals who qualify to be claimed for the credit are: • Dependent children who were under age 13 when care was provided • Dependents who are physically or mentally incapable of caring for themselves and have lived at the tax filer’s principal residence for more than half of
