Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Family and Other Issues

Family and Other Issues

Child and Dependent Care Credit

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

  • Pay a qualifying caregiver 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.