Child Care Credit

Child Care Dependent Care Tax Credit may be claimed on your income tax return if you pay a qualifying person or company who gives you an employer identification number or social security number.  You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself.

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Child care dependent care tax credit normally cannot be paid to a dependent.  You must list the payee and identification number.  And if you are reimbursed any amounts, they must reduce the total amount paid before calculating the dependent tax credit.