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Child And Dependent Care Credit

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The child and dependent care credit is a federal income tax credit. The child and dependent care credit is available to a person who is employed, or looking for work, who pays someone to care for a child or dependent. If the person seeking the child and dependent care credit is married, his/her spouse must be working, be a full-time student or be incapacitated. Under the child and dependent care credit, the dependent must be under age 13 when care is provided. The child and dependent care credit is available to individuals paying for care of a spouse/dependent of any age who is mentally/physically incapable of self-care. Several conditions must be met to claim the child and dependent care credit.



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