What this line means
The qualifying individuals whose care expenses generate the credit. Enter each person’s name, Social Security number, the qualified expenses you paid for their care, and whether they qualify as a child under 13 or a disabled dependent/spouse. 1
A qualifying person is one of three things: (1) your child under age 13 whom you claim as a dependent, (2) your spouse who is physically or mentally unable to care for themselves and lived with you for more than half the year, or (3) any dependent who is physically or mentally unable to self-care and lived with you for more than half the year. The age test for a child is based on their age at the time the care was provided — not their age at the end of the year. 2
Does this apply to you?
- You have a child under age 13 whom you claim as a dependent
- Your spouse is physically or mentally incapable of self-care and lived with you more than half the year
- You have a dependent of any age who is physically or mentally unable to care for themselves
- You are divorced or separated and are the custodial parent of a child under 13
- You have a child who turned 13 during the year (expenses before the birthday still count)
Easy to overlook
Expenses before a child’s 13th birthday If your child turned 13 in July, the care expenses you paid from January through the day before their birthday still qualify. Filers often assume they lose the entire year’s credit when a child ages out. Only expenses after the birthday are disqualified. 1 IRS Publication 503 — Qualifying persons
Disabled dependents with no age limit A dependent who is physically or mentally unable to care for themselves qualifies regardless of age. Adult children, elderly parents, or other dependents who need supervised care all count — as long as they lived with you more than half the year and you claim them as dependents. 2 IRS Form 2441 instructions — Line 2
Watch out for this
If you are divorced or separated, only the custodial parent can claim the child and dependent care credit. This is true even if the noncustodial parent claims the child as a dependent under a Form 8332 release. The credit follows physical custody, not the dependency exemption. If your child lived with you more nights than with the other parent, you are the custodial parent for this credit.
Footnotes
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IRS Publication 503, Child and Dependent Care Expenses, Qualifying Person. https://www.irs.gov/pub/irs-pdf/p503.pdf ↩ ↩2
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IRS Form 2441 Instructions, Line 2 — Qualifying Persons. https://www.irs.gov/pub/irs-pdf/i2441.pdf ↩ ↩2