Who is a qualifying individual for the Child and Dependent Care Expenses Credit?

A qualifying individual is:

• A dependent of the taxpayer who is under 13 years of age and for whom the taxpayer is entitled to a dependent exemption credit; or



• The spouse of the taxpayer, if he or she is physically or mentally unable to care for him or herself.



• A dependent of the taxpayer who is physically or mentally unable to care for him or herself and for whom the taxpayer was entitled to a dependent exemption credit without regard to the gross income limitation.