Who is considered a "qualifying person" for the child and dependent care expense?

A "qualifying person" for the child and dependent care expense credit is someone for whom you pay care expenses while you (or your spouse, if filing jointly) work or look for work. According to IRS guidelines, a qualifying person must meet specific criteria based on age, disability, and relationship to the taxpayer.

Who Qualifies?

• Child under age 13: A qualifying child who is your dependent and under age 13 at the time care was provided. If the child turns 13 during the year, they qualify only for the part of the year they were under 13.
• Disabled spouse: Your spouse who is physically or mentally incapable of caring for themselves and lived with you for more than half the year.
• Disabled dependent: Any other person (not your spouse) who is physically or mentally incapable of caring for themselves, lived with you for more than half the year, and whom you can claim as a dependent (or could claim as a dependent except for certain exceptions such as gross income over $5,200, filing a joint return, or being claimed as a dependent by another taxpayer).

Additional Requirements

• The qualifying person must have lived with you for more than half of the tax year (2025 in this context).
• For children of divorced or separated parents, special rules apply—typically, the custodial parent is eligible to claim the credit.
• Expenses must be for care that allows you or your spouse to work or look for work.

Source:

Disclaimer: Always verify details with the current year’s IRS Form 2441 and Publication 503, or consult a tax professional for personalized advice.