- The care was performed in California for one or more qualifying persons who lived in your home for more than half the year.
- You paid for care so you could work or look for work.
- You had at least as much earned income as you paid for child or dependent care.
- Your federal adjusted gross income is $100,000 or less.
- The person who provided care was not your spouse, the parent of your qualifying child, or a person who you can claim as a dependent.
You qualify to claim this credit if you meet all of the following for the tax year: