Who qualifies as a child or dependent for the child and dependent care credit?

In order to claim the child and dependent care credit, your expenses must have been directed towards the care of a child or dependent. More specifically, the child or dependent must fall into one of three distinct categories:

1. Your child qualifies if they were under 13 years old when the care was provided and they meet the requirements of a “qualifying child” under the child tax credit.

2. Your spouse qualifies if they lived with you and were disabled, physically or mentally, such that they could not care for themselves.

3. Any other dependent qualifies if they lived with you and were disabled, physically or mentally, such that they could not care for themselves.