In order to qualify for this benefit program, you must have paid for the care of a qualifying individual so that you (and your spouse if you are married) could work or look for work. A qualifying individual for the Child and Dependent Care Credit is:

• Your dependent who is under age 13 when the care is provided,
• Your spouse who is physically or mentally incapable of self-care and lived with you for more than half the year, or
• A person who is physically or mentally incapable of self-care, lived with you for more than half the year and either: (i) is your dependent; or (ii) could have been your dependent except that he or she is over the gross income limit or files a joint return, or you (or your spouse, if filing jointly) could have been claimed on another taxpayer’s return.
• An individual is physically or mentally incapable of self-care if, as a result of a physical or mental defect, the individual is incapable of caring for his or her hygiene or nutritional needs, or requires the full-time attention of another person for the individual’s own safety or the safety of others.