Work-Related Expense Test
| |
|
|
Work-Related Expense Test |
Did you pay the expenses to allow you to work or look for work? |
If NO, You CANNOT claim the child and dependent care credit.
If YES, go to the next work-related expense test question. |
The third test is the work-related expense test. Expenses are considered work-related only if both of the following are true:
- The expenses allow the taxpayer (and spouse if married) to work or look for work, and
- The expenses are for a qualifying person's care, and to provide for that person's well-being and protection
For married taxpayers, generally both must work or be looking for work. Taxpayers' spouses are treated as working during any month the spouses were full-time students or were unable to take care of themselves.
