Phillip and Martha are married. Phillip was a full-time student from January 1 through June 30 of the tax year. He earned $10,000 over the summer as a bartender. Martha also attended school full time during the same time period. She was unemployed during the summer months. For which months can Martha be treated as having earned income?

Review the first footnote in the Credit for Child & Dependent Care Expenses screening sheet.

	January through June
	January through December
	June through September
	None of them