To be eligible for the Child and Dependent Care Tax Credit, you should be able to answer yes to these questions:
- Did you pay someone to care for your dependent so that you (and your spouse, if filing a joint return) could work or look for work? Qualifying dependents are:
- a child under age 13 at the time of care;
- a spouse or adult dependent who cannot physically or mentally care for themselves.
- Did the dependent live with you for more than half of 2024?
- Did you (and your spouse if you file taxes jointly) earn income? These can be from wages, salaries, tips, other taxable employee money, or earnings from self-employment.
- If you are married, do both you and your spouse work outside of the home?
- If not, do one of you work outside of the home while the other is a full-time student, has a disability, or is looking for work?