Federal Child and Dependent Care Tax Credit Information

Programs that provide information and guidance for eligible individuals who need assistance in determining whether they qualify for the Child and Dependent Care Tax Credit program which allows for the deduction of payments for some types of home care, child care and adult day care services when such care is necessary to allow the individual to work. Service recipients must be children younger than age 13 or a spouse or other dependent of any age who is incapacitated. The credit amount cannot exceed a family's tax liability, and no benefit is provided to families whose incomes are so low that they have no income tax liability.