Can I take the tax credit for child care?

Answer:

The child and dependent care credit is a tax credit for up to 35 percent of certain expenses you paid to provide care for your dependent child, your disabled spouse, or a disabled dependent while you worked or looked for work. To be eligible for the credit, you must care for a qualifying person, incur work-related expenses, and have earned income.

A qualifying person is:

.   Your dependent who was under the age of 13 when the care was provided and for
     whom you can claim an exemption, or

.   Your dependent who was physically or mentally unable to care for himself or herself
     and for whom you can claim an exemption (or for whom you could have claimed an
     exemption but for the income test), or

.   Your spouse who is physically or mentally unable to care for himself or herself, or

.   In certain cases, a dependent claimed by a divorced spouse

For more information, see Schedule R of your Form 1040.