Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Credit for Child and Dependent Care Expenses Workout

Five Eligibility Tests

Skills Warm Up: Qualifying Person Test

Question 1 of 1

Based on the Child and Dependent Care Credit Expenses Tip in the Volunteer Resource Guide, Tab G, Nonrefundable Credits, which of the following individuals meets the qualifying person eligibility test?

A Jeremy, 5, who is taken care of by his mother at home all day
B Anne, 21, a full-time student supported by her parents
C Leroy, 80, who lives at home with his child, who pays to have Leroy's meals delivered to the home daily
D Lulu, 52, who is unable to care for herself, and is married to John, an employed construction worker