What constitutes Dependent Care Expenses

To qualify for the Child and Dependent Care credit, you must meet all of these criteria:

• You (and your spouse, if filing jointly) must have earned income.
  • The earned income requirement for one spouse is waived if they were a full-time student or disabled (if they lived with the other spouse for more than 6 months in 2023).
• You paid caregiving expenses so that you (and your spouse, if filing jointly) could work or look for work.
  • The work/look-for work requirement for one spouse is waived if they were a full-time student or disabled (if they lived with the other spouse for more than 6 months in 2023).
• You paid a caregiver to care for a Qualifying Person. The caregiver can't be:
  • Your spouse.
  • Your dependent.
  • Your child if they were under 19 on the last day of 2023, even if not your dependent.
  • The parent of the Qualifying Person, if the Qualifying Person is your child under the age of 13 during 2023.
• Your filing status is not Married Filing Separately (except under certain circumstances).
• You can provide the care provider's name, address, and their SSN, ITIN, or EIN on your return (unless it's a tax-exempt organization).

For additional information see the following TurboTax Help Article:  What is the Child and Dependent Care Credit?