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

Case Study 6: Does this Taxpayer Qualify? (continued)

Sally is married to Jim, but they live apart. They have a seven-year-old son, Charles. You are trying to determine whether Sally or Jim can claim the credit for child and dependent care expenses. Click here to listen to the conversation.

At this point in the interview, does Sally meet the requirements of the earned income test and the work-related expense test?



Sally and Charles.
Publication 4012, Child and Dependent Care Credit Expenses Tip
Publication 4012, Credit for Child & Dependent Care Expenses screening sheet

Publication 4012, Child and Dependent Care Credit Expenses Tip

Publication 4012, Credit for Child & Dependent Care Expenses screening sheet