Credit for Child and Dependent Care Expenses

Five Eligibility Tests

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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.

Main Menu

Introduction
- Welcome!
- Objectives
Nonrefundable Credit
- What is a Nonrefundable Credit?
Child and Dependent Care Credit
- Description
- Reimbursement Accounts
Determining Taxpayer Eligibility
- Determining Eligibility
- Using the Decision Tree
Five Eligibility Tests
Taxpayer Interview
- Taxpayer Interview and Tax Law Application
Determining the Amount of the Credit
Avoiding Common Errors
- Double-check Your Entries
Practice - Vanessa Franklin
- Practice
Out of Scope
- Out of Scope Situations for VITA/TCE
Summary and Exercises