It also includes your spouse or dependent who lived with you for more than half the year who was physically or mentally incapable of self-care.
You claim the credit when you file your federal income tax return.
If you paid someone to care for your child, dependent or spouse last year, you may qualify for the child and dependent care credit.Here are 10 facts the IRS wants you to know about the tax credit for child and dependent care expenses. The Child and Dependent Care Credit can help offset some of the costs you pay for the care of your child, a dependent or a spouse.