Child or Dependent Requirements

To qualify for the credit, the taxpayer must furnish more than half the cost of maintaining a home that is also the home of a qualifying person.

A qualifying person is one of the following:

• A qualifying child who was under the age of 13 when the expenses were incurred and who can be claimed a dependent.
• a person who is physically or mentally incapable of self-care and who could be claimed as a dependent if his or her gross income was less than the income limitation amount
• a spouse who is physically or mentally incapable of self-care

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"There are special rules for children of divorced or separated parents."
~ Tina the Tax Tutor