You are eligible to claim this credit if you, or your spouse if filing jointly, pay someone to care for one or more qualifying persons in order for you to work or look for work, and your income level is within the income limits set for the credit. If you are married, generally both you and your spouse must work or look for work. If you are married, you must file a joint return to claim the credit. However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still claim the credit.
Qualifying expenses. Qualifying expenses include expenses for the care of a child under 13 years old or other dependent who is not able to care for themselves that are incurred so you can work or look for work.
Read more: Child and Dependent Care Tax Credit 2021