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Tests To Claim the Credit
To be able to claim the credit for child and dependent care expenses, you mu
st file Form 1040 or Form 1040A (or Form 1040NR), not Form 1040EZ (or Form 1
040NR-EZ), and meet all the following tests.
1.
The care must be for one or more qualifying persons who are identified
on the form you use to claim the credit. (See Qualifying Person Test.)
2.
You (and your spouse if filing jointly) must have earned income during
the year. (Howeve |
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