Tax Trails - Can You Claim the Child and Dependent Care Credit?
The credit applies to the payment of work-related expenses for the care of a qualifying person* and expenses for household services related to the care of a qualifying person.
Was the care for one or more qualifying persons?
* A noncustodial parent may not treat a child as a qualifying person for purposes of the credit, even if the noncustodial parent may claim a dependency exemption for the child. For more information on divorced or separated parents or parents who live apart at all times during the last six months of the year, refer to the topic Child of divorced or separated parents or parents living apart in Publication 503, Child and Dependent Care Expenses.