 |
Case Study 3: Qualifying Person TestA sample interview with taxpayer Dorothy uses the questions from the Child and Dependent Care Credit Expenses Tip in the Volunteer Resource Guide, Tab G, Nonrefundable Credits. Does Dorothy's daughter meet the qualifying person test for the credit? 
Click here for an explanation. Even though Dorothy's daughter is over 13, she meets the qualifying person test because she cannot care for herself. Once you have determined that the taxpayer had eligible expenses for the child and dependent care credit, confirm that the appropriate box on the intake and interview sheet is checked. |
|||||||||||||||||||||
Credit for Child and Dependent Care Expenses Workout
Five Eligibility Tests
Publication 4012, Child and Dependent Care Credit Expenses Tip