Who is a qualifying person for the Child Care Credit?

A qualifying person is:

1. A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13;
2. Your disabled spouse who wasn't physically or mentally able to care for themselves and lived with you for more than half the year; or
3. Any disabled person who wasn't physically or mentally able to care for themselves, lived with you more than half the year, and whom you can claim as a dependent or could claim as a dependent except:
   • The disabled person had gross income of $5,200 or more,
   • The disabled person filed a joint return, or
   • You (or your spouse if filing jointly) could be claimed as a dependent on another taxpayers 2025 return.

For children of divorced or separated parents or parents who live apart: You can claim the Child Care Credit for a qualifying child as long as:

1. You were the custodial parent (even if the child's other parent is claiming them as a dependent);
2. The child received over half of his or her support during the calendar year from one or both parents who are divorced or separated; and
3. The child was in the custody of one or both parents for more than half the year.