In order to receive the Credit for Child and Dependent Care, you must meet 5 conditions:
1. You must have earned income from wages, salaries, tips or other taxable employee compensation, or net earnings from self-employment
2. The payments for care cannot be paid to someone you can claim as your dependent on your return or to your child who is under age 19
3. Your filing status must be single, head of household, qualifying widow(er) with a dependent child or married filing jointly
*If your filing status is married filing jointly, both parents must have earned income.
4. The care must have been provided for one or more qualifying persons
5. The qualifying person must live with you for more than half of the tax year