Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 46

There are a number of conditions for claiming the dependent care credit; you must satisfy all 8 of them to claim the credit:

1 Incur the expenses to earn income.

2 Pay expenses on behalf of a qualifying dependent.

3 Pay over half the household expenses.

4 File a joint return if you are married.

5 Have adjusted gross income below a set amount.

6 Have qualifying expenses in excess of employer reimbursements.

7 Meet a residency requirement.

8 Report information about the child care provider.