Figure 32-A. Can You Claim the Credit?

Summary: This flowchart is used to determine if a taxpayer can claim the Child and Dependent Care Credit.

Start

This is the starting of the flowchart.

Decision (1)

Was the care for one or more qualifying persons?

Decision (2)

Did you (see Footnote 1) have earned income during the year?
Footnote 1: This also applies to your spouse, unless your spouse was disabled or a full-time student.

Decision (3)

Did you pay the expenses to allow you (see Footnote 1) to work or look for work?
Footnote 1: This also applies to your spouse, unless your spouse was disabled or a full-time student.

Decision (4)

Were your payments made to someone you or your spouse could claim as a dependent?

Decision (5)

Were your payments made to your spouse or to the parent of your qualifying child?

Decision (6)

Were your payments made to your child who was under the age of 19 at the end of the year?

Decision (7)

Are you single?

Decision (8)

Are you filing a joint return?

Decision (9)

Do you meet the requirements to be considered unmarried?

Decision (10)

Do you know the care provider's name, address, and identifying number?

Decision (11)

Did you make a reasonable effort to get this information? (See Due diligence.)

Decision (12)

Did you have only one qualifying child and exclude or deduct at least $3,000 of dependent care benefits?

Process (a)

You CANNOT claim the child and dependent care credit.
Footnote 2: If you had expenses that met the requirements for 2007, except that you did not pay them until 2008, you may be able to claim those expenses in 2008. See Expenses not paid until the following year under How To Figure the Credit.

Process (b)

You CAN claim the child and dependent care credit. Fill out Form 2441 or Schedule 2 (Form 1040A).

End

This is the ending of the flowchart.

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