Publication 554
taxmap/pubs/p554-014.htm#en_us_publink100043732You may be able to claim this credit if you pay someone to care
for your dependent who is under age 13 or for your spouse or dependent who is
not able to care for himself or herself. The credit can be up to 35% of your
expenses. To qualify, you must pay these expenses so you can work or look for
work.
 | If you claim this credit, you must include on your return
the name and taxpayer identification number (generally the social security
number) of each qualifying person for whom care is provided. If the correct
information is not shown, the credit may be reduced or disallowed. |
You also must show on your return the name, address, and the
taxpayer identification number of the person(s) or organization(s) that provided
the care.
For more information, see Publication 503, Child and Dependent
Care Expenses.