If you have paid another party for the care of a qualifying person, you may be able to claim this credit. This benefit applies to any child care expenses for a child under the age of 13, which was incurred while you were working or looking for work.
Your spouse, if physically or mentally incapable of self-care may also be qualifying person.
The care must have been provided so you - and your spouse if you are married filing jointly - could work or look for work.