Child and Dependent Care Credit

If you paid someone to care for your child, spouse, or dependent, you may be able to claim the Child and Dependent Care Credit on your federal income tax return. To take the credit, complete Form 2441 Child and Dependent Care Expenses, and report the amount of the credit on line 48 of Form 1040. This credit is considered nonrefundable meaning the amount of the credit can not exceed your tax on line 46 of Form 1040.

In order to claim the credit, the taxpayer must meet ALL of the following requirements:

1. The care must have been provided for one or more qualifying persons. A qualifying person is your dependent child age 12 or younger when the care was provided. Additionally, your spouse and certain other individuals who are physically or mentally incapable of self-care may also be qualifying persons. You must identify each qualifying person on your tax return.