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? (continued)

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.

You've reached the end of the interview. What would you tell Sally at this point?

If she can furnish the child care provider's name, address and taxpayer identification number, she is eligible for the child and dependent care credit.
Unfortunately, she is not eligible for the child and dependent care credit. She and her spouse must live apart for at least a year.


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

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