An individual who was physically or mentally incapable of self-care, lived with you for more than half of the year, and either: (a) was your dependent or (b) could have been your dependent except that he or she received gross income of $4,400 or more, or filed a joint return, or you (or your spouse, if filing jointly) could have been claimed as a dependent on another taxpayer's 2022 return.Your spouse who was physically or mentally incapable of self-care and lived with you for more than half of the year, or.Your dependent qualifying child who was under age 13 when the care was provided,.Qualifying IndividualĪ qualifying individual for the child and dependent care credit is: If you received dependent care benefits that you exclude or deduct from your income, you must subtract the amount of those benefits from the dollar limit that applies to you. Expenses paid for the care of a qualifying individual are eligible expenses if the primary reason for paying the expense is to assure the individual's well-being and protection. The total expenses that you may use to calculate the credit may not be more than $3,000 (for one qualifying individual) or $6,000 (for two or more qualifying individuals). The percentage depends on your adjusted gross income. The amount of the credit is a percentage of the amount of work-related expenses you paid to a care provider for the care of a qualifying individual.

However, see What’s Your Filing Status? in Publication 503, Child and Dependent Care Expenses, which describes an exception for certain taxpayers living apart from their spouse and meeting other requirements. Generally, you may not take this credit if your filing status is married filing separately. You may be able to claim the child and dependent care credit if you paid 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.

Phase 10 for kids