Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Credit for Child and Dependent Care Expenses Workout

Five Eligibility Tests

Case Study 6: Does this Taxpayer Qualify?

Sally is married to Jim, but they live apart. They have a seven-year-old child, Charles. You are trying to determine whether Sally or Jim can claim the credit for child and dependent care expenses. Click here to read the conversation transcript.

Based on this information, does Charles meet the requirements for the qualifying person test?



241x332
Publication 4012, Credit for Child & Dependent Care Expenses screening sheet

Publication 4012, Credit for Child & Dependent Care Expenses screening sheet