Child and Dependent Care Credit

For tax year 2026, taxpayers filing Form 1040-NR are generally not eligible to claim the Child and Dependent Care Credit.

If a taxpayer is treated as a U.S. resident for tax purposes and files Form 1040, the following rules generally apply:

• Care expenses must be paid so the taxpayer (and spouse, if applicable) can work or look for work
• Expenses cannot exceed earned income
• Married taxpayers generally must file a joint return
• Certain married taxpayers filing separately may qualify if they lived apart from their spouse during the last 6 months of the year and meet household maintenance requirements