Internal Revenue Service United States Department of the Treasury
Module 9: Tax Credit for Child and Dependent Care Expenses

 

Part 1

Indicate whether each of the following people counts as a qualifying person for the tax credit for child and dependent care expenses. Click on either Yes or No. To assess your answers, click the Check My Answers button at the bottom of the page.

  1. Regina is unable to care for herself. Her parents cannot claim her as a dependent only because Regina earned more than the exemption amount. Does Regina count as a qualifying person?
  • A.
  • B.
  1. Douglas is 13 years old, and his parents claim him as a dependent on their tax return. Does Douglas count as a qualifying person?
  • A.
  • B.
  1. Lynn and Clayton are married; Clayton has Alzheimer's disease and cannot care for himself. Does Clayton count as a qualifying person?
  • A.
  • B.
Part 2

Do the following expenses qualify for the tax credit for child and dependent care expenses? Click on either Yes or No. To assess your answers, click the Check My Answers button at the bottom of the page.

  1. The cost of a housekeeper who maintains the home of a qualifying person
  • A.
  • B.
  1. Day care for a young child
  • A.
  • B.
  1. Two-week day camp
  • A.
  • B.
  1. Daytime care for a disabled adult
  • A.
  • B.
Part 3

Answer the following questions by clicking on the correct answers or typing the correct answers in the fields. To assess your answers, click the Check My Answers button at the bottom of the page.

  1. A tax deduction reduces the income subject to tax.
  • A.
  • B.
  1. Can an unemployed taxpayer who is actively seeking work claim the tax credit for child and dependent care expenses?
  • A.
  • B.
  1. Are there circumstances when a taxpayer with an unemployed spouse can claim the tax credit for child and dependent care expenses?
  • A.
  • B.

 

Assessment
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