A qualifying person is any child under age 13 whom you can claim as a dependent for whom you had child care expenses for.
You must select the SSN of the person for which you are claiming child care for. Enter the amount of child care expenses paid. The dollar limit is $3,000 for one qualifying person and $6,000 for two or more qualifying persons.
Prepaid expenses are treated as paid in the year the care is provided.
If you paid qualified expenses for the care of two or more qualifying persons, the $8,000 (one dependent) limit does not need to be divided equally. For example, if you paid and incurred $2,500 of qualified expenses for the care of one qualifying person and $3,500 for the care of another qualifying person, you can use the total, $16,000 (two or more dependents) to figure the credit.
For more information on Child Care Expenses, see Form 2441 instructions.
Please note that both the primary and secondary (if applicable) taxpayers must have earned income. Also, certain exceptions apply for Children of Divorced or Separated Parents. Our software does not have programming support for these Exceptions.