Child and Dependent Care Credit

Nonresident aliens must meet all of these requirements to be able to claim the child and dependent care credit:

• Pay a qualifying caregiver to care for a dependent under the age of 13, or a disabled dependent (any age), or a disabled spouse, so the taxpayer and spouse (if applicable) can work or look for work.
• Pay for care provided during the hours when a student or scholar was working (or looking for work) rather than attending classes or studying.
• Not claim an expense for the credit in an amount exceeding earned income from the United States.
• Generally, married persons must file a joint return to claim the credit. If your filing status is married filing separately and all of the following apply, you are considered unmarried for purposes of claiming the credit on Form 2441.
  • You lived apart from your spouse during the last 6 months of tax year.
  • Your home was the qualifying person's main home for more than half of the tax year.
  • You paid more than half of the cost of keeping up that home for the tax year.