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Eligible Dependent | Print |

Who is an eligible dependent?

Your dependent care expenses must be for a qualifying individual who spends at least eight hours a day in your home and is one of the following:
* Your dependent under the age of 13 for whom you can claim an exemption.
* A child under the age of 13 for whom you have custody if you are divorced or legally separated.
* Your spouse who is physically or mentally incapable of self-care.
* Your dependent who is physically or mentally incapable of self-care, even if you cannot claim an exemption for the person for income tax purposes. 

 
 

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