Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 47

The purpose of the dependent care credit is to enable you to work. This generally means that if you are married, you both must work, either full time or part time.

However, a spouse who is incapacitated or a full‐time student need not work; he or she is treated as having earned income of $250 per month if there is one qualifying dependent or $500 per month if there are 2 or more qualifying dependents.