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The Hows of Taxes

Module 9: Tax Credit for Child and Dependent Care Expenses

 

Children and a teacher at a child care center.
A tax credit is a dollar-for-dollar reduction of the tax. The tax credit for child and dependent care expenses allows taxpayers to claim a credit for expenses paid for the care of children under age 13 and for a disabled spouse or dependent. In order to claim the credit, the taxpayer, child or dependent, and expenses must meet numerous requirements. There is a limit to the amount of qualifying expenses. The credit is a percentage of the qualifying expenses.

materials:

Tax Tutorial
Tax Tutorial: Tax Credit for Child and Dependent Care ExpensesDiscover the tax credit for child and dependent care expenses, and learn about the requirements to claim the credit.
Fact Sheet
Fact Sheet: Tax Credit for Child and Dependent Care ExpensesPrint this fact sheet on the tax credit for child and dependent care expenses.
Simulation
Simulation 9: Claiming the Tax Credit for Child and Dependent Care ExpensesHelp Susan and Albert Wentworth compute the tax credit for child and dependent care expenses.
Assessment
Assessment: Tax Credit for Child and Dependent Care ExpensesReview your understanding of the tax credit for child and dependent care expenses.
skill check:
Check your understanding of the tax credit for child and dependent care expenses. Indicate whether each of the statements below is true or false by clicking on the correct answer. To assess your answers, click the Check My Answers button at the bottom of the page.
  1. A tax deduction is more beneficial than a tax credit of the same amount.
  • A.
  • B.
  1. Single taxpayers can claim a tax credit for child and dependent care expenses.
  • A.
  • B.
  1. After-school child care expenses for a 13-year-old are qualifying expenses for the tax credit for child and dependent care expenses.
  • A.
  • B.
  1. The tax credit equals the amount of qualifying expenses.
  • A.
  • B.


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