Child and Dependent Care
In order to receive the Credit for Child and Dependent Care, you must meet the following conditions:
- Qualifying Child: You must take care of a child under 13 years of age, a Spouse or dependent who lived with you more than half the year who is physically or mentally incapable of caring for themselves.
- Work-Related Expenses: Unless a married spouse was disabled or a full-time student, you must take care of the individual so they could work or look for work.
- Earned Income: You must have earned income from wages, salaries, tips or other taxable employee compensation, or net earnings from self-employment.
- Expenses Limits: The care must have been provided for one or more qualifying persons, limited to $6,000.
- Dependent Care Benefits: If you get dependent care benefits from your employer, Form 2441 will be included with your tax return.
- Social Security Number: The SSN of each qualifying person must be included.
- Care Provider Information: The name or company, address, SSN, and the taxpayer identification number must be included.