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Tax Trails - Can You Claim the Child and Dependent Care Credit?

Did you and your spouse* have earned income** during this year?

*A spouse who is not capable of self-care or who is a full-time student is treated as having earned income. In this case, answer YES to this question.

**Earned income includes wages, salaries, tips, and other employee compensation that is includible in gross income for the tax year, plus net earnings from self-employment. Earned income does NOT include pensions, annuities, Social Security payments, workers’ compensation, interest, dividends, or unemployment compensation. For more information, see Earned Income Test in Publication 503, Child and Dependent Care Expenses.

Yes       No


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Page Last Reviewed or Updated: 23-Jul-2015