Dividends, and report your child's income on your return.

For purposes of this plan, a person is considered married if he or she is married at the end of the plan year. Payments you receive from a state that you use to keep up your home are funds provided by the state, not by you. Your dependent care expenses must be incurred so that you can work or look for work. If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Rule for student-spouse or spouse not able to care for self. Your child who is under age 19 at the end of the year, even if he or she is not your dependent. For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. To figure your credit, count only the part that is work related.

If you are single or separated, check to see if you qualify for the Head of Household filing status. Members of certain religious faiths opposed to social security. You and your spouse if you are married must keep up a home that you live in with the qualifying person or persons. You are not gainfully employed if you do unpaid volunteer work or volunteer work for a nominal salary. This includes wages, salaries, tips, and other employee compensation. If you are a landlord, you will have income and expenses.

However, the dollar limit discussed later is based on one qualifying person, not two. To be your qualifying child, a child must live with you for more than half the year and meet other requirements. You are not considered married and are eligible to take the credit if all the following apply. To claim the credit, you and your spouse if you are married must have earned income during the year.

If you and your spouse participate in separate dependent care spending accounts. The expense must be considered ordinary or necessary to your profession. You determine a person's qualifying status each day. You do not have to itemize deductions to claim these expenses. An expense is not considered work related merely because you had it while you were working.