Emily's 25-year-old son, Ray, lives with her. He was in an accident in early May of the tax year and moved in with Emily May 26th. Ray's father passed away in 1992. Since the accident, Ray has been physically unable to care for himself. He is a U.S. citizen and has an SSN. He would have been Emily's dependent, except he earned $8,200 the first part of the year. Ray paid all of his expenses the first 5 months of the year. Since the accident, Emily has provided all of Ray's support. Emily works five days a week and has earned income of $38,000. She cannot leave Ray home alone, so she has hired a 65-year-old woman, Frances, to stay with Ray during the day, while she is at work. Emily pays Frances $150 a week from her pay. She is not able to claim Frances as a dependent on her return. Emily has Frances's name, address, and SSN. Emily does not receive dependent care benefits from her employer. Emily has never been married.

Refer to the Credit for Child and Dependent Care Expenses screening sheet in the Volunteer Resource Guide, Tab G, Nonrefundable Credits.

True or False? Emily can claim the Child and Dependent Care Credit.