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Case Study 1: Qualifying Person TestJim paid someone to care for his wife, Janet, so he could work. Janet is physically unable to care for herself. Jim also paid to have someone prepare meals for his 12-year-old child, Jill. Based on the Child and Dependent Care Credit Expenses Tip in the Volunteer Resource Guide,Tab G, Nonrefundable Credits:
Click here for an explanation. Both Janet and Jill are qualifying persons for the credit. Janet qualifies because she is a spouse incapable of self-care, and Jill qualifies because she was under the age of 12 when the expenses were incurred. 
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