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

Credit for Child and Dependent Care Expenses

Determining Taxpayer Eligibility

Determining Eligibility

Determine the taxpayer's eligibility for the credit based on the information gathered from the intake and interview sheet, along with the Credit for Child & Dependent Care Expenses decision tree in the Volunteer Resource Guide, Nonrefundable Credits tab. Ask taxpayers if they paid for any type of dependent care, including care for a spouse or another dependent.

The decision tree covers the five eligibility tests the taxpayer must meet to qualify for the credit:

  • Qualifying person test
  • Earned income test
  • Work-related expense test
  • Joint return test
  • Provider identification test

Keep in mind that the taxpayer must pass all five tests to qualify for the credit.

Top of Credit for Child and Dependent Care Expenses Decision tree.