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

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Taxpayer Requirements

To qualify, the taxpayer must:

  • incur the expenses in order to work or look for work
  • earn income for work performed during the year (see the earned income exception)
  • file a joint return, if married
  • maintain a home that was also the home of a qualifying person
  • pay the expenses to someone other than
    1. the taxpayer's child under age 19
    2. the taxpayer's dependent claimed on the tax return


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