Tax Filing Help
 

Who Qualifies for Child and Dependent Care Credit?

Some taxpayers qualify for child and dependent care tax credits as well as other tax credits. To qualify for the child and dependent care tax credit, the taxpayer must meet the following tests. See Schedule 2 or Form 2441 to calculate the child and dependent care tax credit.

Tests for taxpayer and his or her spouse if married filing jointly

Child dependent care Arrow rightNO not qualified

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YES

Residency test for dependent care Arrow rightNO not qualified

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YES

Have earned income Arrow rightNO not qualified

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YES

Work related expenses for dependent care? Arrow rightNO not qualified

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YES

Is the care provider a dependent? Arrow rightYES not qualified

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 NO

Not filing married filing separately Arrow rightYES not qualified

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 NO

Qualified for child and dependent care tax credit