Here are the rules to see if you qualify for this credit:
Who is a Qualifying Person:
1. A child who is under the age of 13 when the expenses were incurred and
for whom a dependency exemption can be claimed.
2. Any person who is physically or mentally incapable of self-care whom you
could have claimed as a dependent except that the person had gross income of
more than $3,500 or filed a joint return.
3. Any person who is physically or mentally incapable of self-care whom you
could have claimed as a dependent except that you (or your spouse) if filing
a joint return) could be claimed as a dependent on someone else's 2008 tax
return)
4. A spouse who is physically or mentally incapable of self-care
Qualified Work-Related Expenses:
!. Expenses must be paid for the care of the qualifying person to allow the
taxpayer to work or look for work.
2. The care includes the cost of services for the qualifying person's
well-being and protection
3. Qualifying care is under kindergarten. Expenses for summer day camp are
qualifying but those for overnight camp are not,.