Question

Which of the following is not a requirement for claiming the credit for child and dependent care expenses?

A.		Payments for employment-related care may not be made to relatives of the taxpayer.
B.		Expenses must be incurred for the care of qualifying individuals.
C.		The expenses must be incurred to enable the taxpayer to work or to actively look for work.
D.		The taxpayer must have earned income.

Answer 1

Option B....

A qualifying person is:

Your qualifying child who is your dependent and who was under age 13 when the care was provided

Your spouse who wasn't physically or mentally able to care for himself or herself and lived with you for more than half the year, or

A person who wasn't physically or mentally able to care for himself or herself, lived with you for more than half the year, and either:

Was your dependent, or

Would have been your dependent except that:

He or she received gross income of $4,050 or more,

He or she filed a joint return, or

You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2017 return.