Child and Dependent Care Credit

Nonresident aliens must meet all of the following to qualify for the child and dependent care credit:

• Pay someone to care for a dependent under age 13, or a disabled dependent (any age), or disabled spouse, so they can work or look for work
• Pay for care provided during the hours when the student or scholar was working (or looking for work) rather than attending classes or studying
• If married, file a joint return with a spouse who is a U.S. citizen or resident alien, under an election for the nonresident spouse to be treated as a resident
• Not claim an expense for the credit in an amount exceeding earned income from the United States

For more information, see Publication 503 and 519.