Vince's wife, Valerie died in March of the tax year. His child, Britney, is permanently and totally disabled. Britney received disability income that provided more than half of her own support.

• Vince lost his job in December of the tax year and received unemployment income.
• He cashed in his 401(k) savings and used the money for household expenses. He does not qualify for any exception to the additional tax on early distributions.
• His child, Wendell, attended summer day-care while Vince worked.

Refer to the Credit for Child and Dependent Care Expenses screening sheet in the Volunteer Resource Guide, Tab G, Nonrefundable Credits.

Can Vince claim the credit for child and dependent care expenses?