Who Qualifies for Child and Dependent Care Credit?

Some taxpayers qualify for child and dependent care tax credits as well as other tax credits. To qualify for the child and dependent care tax credit, the taxpayer must meet the following tests. See Schedule 2 or Form 2441 to calculate the child and dependent care tax credit.

Tests for taxpayer and his or her spouse if married filing jointly

 NO

YES

 NO

YES

 NO

YES

 NO

YES

 YES

 NO

 YES

 NO