Stella and Tom lived together with Stella’s 4-year-old son, David, the entire year. Tom is not David’s father. All are U.S. citizens and have valid SSNs. Stella worked and earned $15,000. Tom worked and earned $35,000. Tom paid most of the household bills. Stella paid for ABC Day Care for David, so she could work. She has the name, address, and Tax ID number of the day care center.

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

True or False? Tom can take the child and dependent care credit for David.