Form 2441 Child and Dependent Care Credit

If you have a dependent child who is less than 13 years old, a disabled spouse, or another dependent that is incapable of self-care, and you incurred expenses for their care while you worked or sought employment. The IRS permits only certain expenses to qualify for the credit, and they must be necessary for you to work.

You can’t include any money paid to another one of your dependents for care, meaning you can’t claim money you paid to your 15-year-old for watching your 6-year-old while you work. However, if your adult child of at least age 19 provides the care you pay for, those expenses can qualify.

The final requirement of the Child and Dependent Care Credit is that you need to report earned income on your return. In the case of married taxpayers who file a joint return, both spouses must report income unless one is disabled.