What is the Child and Dependent Care Credit?
- The Child and Dependent Care Credit is a nonrefundable tax credit  available to qualifying individuals who have paid costs for child care or care for a dependent  within the same year.
- The payments must be made to a care provider. This cannot include your spouse, other children, or any of your dependents that may be providing care.
- The total expenses that qualify for the credit are limited to $3,000 for one child or $6,000 for two of more children.
When and Where is the Child and Dependent Care Credit Used?
- If you paid for the care of your child, you can qualify for this credit. Children qualify if they are under the age of 13-years-old.
- If your spouse or other dependent is physically or mentally unable to take care of themselves, you may qualify for the cost of care.
- You will need to reduce the credit by any amount of dependent care benefits  that are provided by your employer.
- You may only qualify for this credit if you are a custodial parent. Even if you are a noncustodial parent claiming an exemption  for the child or children, you cannot qualify for this credit.
- You can only qualify for this credit if you paid for care while you or your spouse was working or looking for work.
Child Dependent Care Credit
- The expenses claimed can’t be more than your earned income  unless you or your spouse are a full-time student.
- If you’re married, you must file jointly .
- To claim this credit, you can use Form 2441  on 1040  or 1040a .