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Child and Dependent Care Credit

Generated from the gc-benefits catalog. It lists what the owner record states. It is not an eligibility decision; confirm current rules with the program.

If you paid someone to care for your child or other qualifying person so you (and your spouse if filing jointly) could work or look for work, you may be able to take the credit for child and dependent care expenses. A qualifying person generally is a dependent under the age of 13, a disabled spouse or dependent of any age who is incapable of self-care and who lives with you for more than half of the year.

  • Owner record: us/credit-for-child-and-dependent-care
  • Jurisdiction code: US
  • Frame: caregiver
  • Review by: 2026-11-11

Offering 1: tax_credit

Your federal income tax may be reduced by claiming the credit for child and dependent care expenses on your tax return.

  • Availability (owner codes): {"checked": null, "intake": "unknown", "type": "unknown"}

Conditions:

  • All of these:
  • Stated condition (qualifying_person), not checked automatically: "A qualifying person generally is a dependent under the age of 13, a disabled spouse or dependent of any age who is incapable of self-care and who lives with you for more than half of the year."
  • Stated condition, not checked automatically: "You paid qualified expenses for the care of a qualifying individual to enable you (and your spouse, if filing a joint return) to work or actively look for work."
  • Stated condition, not checked automatically: "You (and your spouse if filing a joint return) have earned income."
  • Stated condition, not checked automatically: "You identify the eligible care provider on your return."
  • Stated condition, not checked automatically: "Your filing status is single, head of household, qualifying surviving spouse, or married filing jointly unless an exception applies to you."
  • Stated condition, not checked automatically: "Expenses for care do not include amounts paid for food, lodging, clothing, education and entertainment."
  • Stated condition, not checked automatically: "A care provider can be an organization or person. The person cannot be:\n\n* Your (or your spouse if filing jointly) dependent\n* Your child (including stepchild or foster child) who was under age 19 at the end of the year, even if he or she isn't your dependent\n* Your spouse (any time during the year)\n* The parent of your qualifying person if your qualifying person is your child and under age 13."

Access route 1.1

  • Where: US
  • How: Claim the credit on Form 2441, attached to your Form 1040, 1040-SR, or 1040-NR, and identify your care provider on it.
  • Url: https://www.irs.gov/forms-pubs/about-form-2441
  • Phone: null

Evidence

  • /name: "Child and Dependent Care Credit information" (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /caregiving_effect: "If you paid someone to care for your child or other qualifying person so you (and your spouse if filing jointly) could work or look for work, you may be able to take the credit for child and dependent care expenses." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /caregiving_effect: "A qualifying person generally is a dependent under the age of 13, a disabled spouse or dependent of any age who is incapable of self-care and who lives with you for more than half of the year." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /offerings/0/access/0/how: "Enter the name, address, and employer identification number (EIN) or Social Security number (SSN) of the care provider on Form 2441, Child and Dependent Care Expenses, and attach it to your Form 1040, 1040-SR, or 1040-NR." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /offerings/0/rules: "A qualifying person generally is a dependent under the age of 13, a disabled spouse or dependent of any age who is incapable of self-care and who lives with you for more than half of the year." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /offerings/0/rules: "You paid qualified expenses for the care of a qualifying individual to enable you (and your spouse, if filing a joint return) to work or actively look for work." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /offerings/0/rules: "You (and your spouse if filing a joint return) have earned income." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /offerings/0/rules: "You identify the eligible care provider on your return." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /offerings/0/rules: "Your filing status is single, head of household, qualifying surviving spouse, or married filing jointly unless an exception applies to you." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /offerings/0/summary: "Your federal income tax may be reduced by claiming the credit for child and dependent care expenses on your tax return." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /offerings/0/access/0: "Form 2441 and Instructions, Child and Dependent Care Expenses" (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /offerings/0/rules: "Expenses for care do not include amounts paid for food, lodging, clothing, education and entertainment." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)
  • /offerings/0/rules: "A care provider can be an organization or person. The person cannot be:\n\n* Your (or your spouse if filing jointly) dependent\n* Your child (including stepchild or foster child) who was under age 19 at the end of the year, even if he or she isn't your dependent\n* Your spouse (any time during the year)\n* The parent of your qualifying person if your qualifying person is your child and under age 13." (source, capture e3389dd5eb8d1aab0c20ea711123dfa80f2f04f2d5c475509db433ea06dcc6e0)