Generally, if you pay someone to care for either your dependent under age 13 or your
spouse or dependent who is not able to care for himself or herself, you may be able to
get a credit of up to 35% of your expenses. To qualify, you must pay these expenses so
you can work or look for work. You can claim the credit on Form 1040 or 1040A. You
figure the credit on Form 2441 (Form 1040) or Schedule 2 (Form 1040A).For more
information, see the instructions for Form 1040, line 47 or Form 1040A, line 29.
Publication 503,Child and Dependent Care Expenses, contains more detailed information.
