Taxpayer Requirements

To qualify, the taxpayer must:

• incur the expenses in order to work or look for work
• earn income for work performed during the year (see the earned income exception)
• file a joint return, if married
• maintain a home that was also the home of a qualifying person
• pay the expenses to someone other than
  1. the taxpayer's child under age 19
  2. the taxpayer's dependent claimed on the tax return