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Case Study 2: Qualifying Person TestDavid and Ruth paid childcare expenses for their son, Ronnie. Ronnie turned 13 on July 15. Based on the Child and Dependent Care Credit Expenses Tip in the Volunteer Resource Guide, Tab G, Nonrefundable Credits, is Ronnie a qualifying person for the credit? Click here for an explanation. Ronnie was a qualifying person until he reached the age of 13. David and Ruth can apply the credit to the expenses for Ronnie incurred before Ronnie's 13th birthday. 
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Credit for Child and Dependent Care Expenses Workout
Five Eligibility Tests
Publication 4012, Child and Dependent Care Credit Expenses Tip