Tax Tips: Who Qualifies for the Child and Dependent Care Tax Credit?

Let’s outline who the IRS defines as a qualifying person under this care credit:

• A taxpayer’s dependent who is under the age of 13 when the care is provided.
• A taxpayer’s spouse who is physically or mentally unable to care for themselves and lived with the taxpayer for more than half the year.

In addition to spouses and dependents, the credit may also cover someone who is mentally or physically unable to take care of themselves and lived with the taxpayer for six months. This is the case if that person was the taxpayer’s dependent, or if they would have been the taxpayer’s dependent except for one of the following:

• The qualifying person received a gross income of $4,300 or more.
• The qualifying person filed a joint return.
• The taxpayer or spouse, if filing jointly, could be claimed as a dependent on someone else’s return.

* This information is not intended to be a substitute for specific individualized tax advice. We suggest that you discuss your specific tax issues with a qualified tax professional.

Tip adapted from IRS.gov⁶

6. ^{IRS.gov, June 10, 2020}