Additional Considerations in Dependent Care
The only way a dependent care credit can be claimed by a taxpayer is if the situation of care was necessary in order for a claimant to work and earn a living. Married claimants must both be employed unless a spouse is incapable of caring for themselves or if one parent is a student on a full-time basis. To claim dependent care credits, the filing status must be single, married filing jointly, a widow, or filing as head of household.
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