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

Credit for Child and Dependent Care Expenses

Five Eligibility Tests

Topic Activity

How Would You Respond?

Sally is married to Jim, but they live apart. They have a seven-year-old son, Charles. Sally is trying to determine whether she or Jim can claim the credit for child and dependent care expenses. Follow along in the conversation, and think about the questions you would ask her to determine whether she meets all five eligibility tests.

Click here to listen to the conversation.

Sally and Charles.