What are the requirements to claim the child and dependent care credit?
To be able to claim the child and dependent care credit, you must meet all of the following requirements:
1. During the tax year, you must have had expenses related to the care of a qualified child or dependent, where that care was necessary so that you could work or look for work.
2. The expenses must relate to hiring someone other than one of your own children under the age of 19, your spouse or any other dependent. So expenses for a care center, a nurse or a nanny would qualify.
3. Your expenses must exceed any tax-free reimbursements you received from your employer for child or dependent care (any such reimbursements should appear on the Form W-2 provided to you by your employer).
4. The services must have been in the same tax year that you paid for them.
5. You must have had a regular home that you lived in with the qualifying child or dependent during the tax year.
6. You must have had earned income during the tax year, unless you were looking for a job.
7. If you were married during the tax year, you must be filing jointly, and both you and your spouse must have been working at least part-time, unless one of you was a full-time student or incapacitated (but you cannot claim the credit if both you and your spouse were students and did not work).