Qualifying Person
There are three basic categories of people who may be qualifying
persons for purposes of the child or dependent care credit:
- Any child under the age of 13 for whom you can claim a dependency exemption.
- Any disabled person regardless of age whom you can claim as
a dependent; or
- Any disabled person regardless of age whom
you could have claimed as a dependent except that the disabled person
had gross income of $3,950 or more, the disabled person filed a joint
return, or you (or your spouse if filing jointly) could be claimed
as a dependent on another taxpayer's 2014 return.
- Your disabled spouse, regardless of age, amount of support, or
place of abode.
"Disabled" means having a physical or mental condition that
makes the person incapable of dressing, feeding, or cleaning himself
or herself. Also, if a person requires constant attention to prevent
injury to self or others, the person is considered disabled.
If
a person meets the requirements for only part of the year, you can
count only the expenses you had during the period he or she was qualified.
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Example Lois and Kent Clark enrolled their dependent
son, Jimmy, in an after-school program because neither of them arrives
home from work before 5:30 in the evening. Jimmy turned 13 on March
15, 2014. When figuring their 2014 tax credit for child care, Lois
and Kent can count the cost of the program only through March 14. |
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Child of separated or divorced parents.
Ordinarily, the custodial parent, or the parent who has actual custody
of the child for more than half of the year, is the parent who can
claim the child as a "qualifying person." This is true even if the
other parent is entitled to the child's dependency exemption under
the divorce decree. This rule applies if you are legally divorced
or separated, or if you've lived apart from your spouse for all of
the last six months of the year.
Social security number
required. You will need to report the Social Security number
of your qualifying persons (up to two) on Form 2441.
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