Can Child Care Costs Be Written Off If You Are Not Dependent?

Child and dependent care expenses are necessary for individuals to work or seek work, and they cannot be claimed by a non-dependent child. The only exception is if the child would have been your dependent, except for one or more of the following reasons:

1. The child’s age was under 13 when care was provided, and you claim it as a dependent on your tax return.
2. IRS Form 2441 must be completed by the taxpayer to report child and dependent care expenses paid for the year.
3. Only one parent can claim the child care credit, and that parent must be the custodial parent.
4. Medical and child care expenses can be claimed even if the child doesn’t live with you. Qualifying persons that are not claimed as dependents can claim eligible child care expenses paid while living with the child, as long as the expenses were not claimed on anyone else’s return.
5. The maximum amount of child or dependent care expenses a taxpayer can claim on their taxes is $3,000 for one dependent and $6,000 for two or more.

If you pay child and dependent care expenses so you can work, you may be eligible for a federal income tax credit. This credit “gives back” a portion of the money spent on care, potentially reducing your tax bill by hundreds or even thousands of dollars.

In 2022, when you indicated your marital status changed, you cannot get any dependent care deduction or credit for someone that isn’t your qualifying child.