Figure A. Can You Claim the Credit?

Summary: This is a flowchart used to determine if the taxpayer can claim the child and dependent care credit.

Start

This is the start 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 person who is your qualifying child and under age 13?

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 pay expenses for more than one qualifying person?

Decision (13)

Are you excluding or deducting at least $3,000 of dependent care benefits?

Process (a)

You CANNOT claim the child and dependent care credit. (See Footnote 2.)
Footnote 2: If you had expenses that met the requirements for 2009, except that you did not pay them until 2010, you may be able to claim those expenses in 2010. See Expenses not paid until the following year under How To Figure the Credit.

Process (b)

You may be able to claim the child and dependent care credit. Fill out Form 2441.

End

This is the end of the flowchart.

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