Figure A. Can You Claim the Credit? Summary: This is a flowchart used to determine if the taxpayer can claim the child and dependent care credit.Start. This is the start of the flowchart.Decision (1). Was the care for one or more qualifying persons?
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IF Yes Continue To Decision (2)
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IF No Continue To Process (a)
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Decision (2). Did you (see Footnote 1) keep up a home for you and that qualifying person or persons?Footnote 1: This includes your spouse
if you were married.
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IF Yes Continue To Decision (3)
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IF No Continue To Process (a)
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Decision (3). Did you (see Footnote 2) have earned income during the year?Footnote 2: This also applies to your spouse, unless your spouse
was disabled or a full-time student.
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IF Yes Continue To Decision (4)
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IF No Continue To Process (a)
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Decision (4). Did you pay the expenses to allow you (see Footnote 2) to work or look for work?Footnote 2: This also applies to your spouse,
unless your spouse was disabled or a full-time student.
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IF Yes Continue To Decision (5)
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IF No Continue To Process (a)
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Decision (5). Were your payments made to someone you or your spouse could claim as a dependent?
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IF Yes Continue To Process (a)
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IF No Continue To Decision (6)
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Decision (6). Were your payments made to your child who was under the age of 19 at the end of the year?
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IF Yes Continue To Process (a)
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IF No Continue To Decision (7)
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Decision (7). Are you single?
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IF Yes Continue To Decision (10)
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IF No Continue To Decision (8)
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Decision (8). Are you filing a joint return?
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IF Yes Continue To Decision (10)
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IF No Continue To Decision (9)
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Decision (9). Do you meet the requirements to be considered unmarried?
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IF Yes Continue To Decision (10)
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IF No Continue To Process (a)
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Decision (10). Do you know the care provider's name, address, and identifying number?
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IF Yes Continue To Decision (12)
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IF No Continue To Decision (11)
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Decision (11). Did you make a reasonable effort to get this information? (See Due diligence.)
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IF Yes Continue To Decision (12)
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IF No Continue To Process (a)
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Decision (12). Did you have only one qualifying child and exclude or deduct at least $3,000 of dependent care benefits?
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IF Yes Continue To Process (a)
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IF No Continue To Process (b)
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Process (a). You CANNOT claim the child and dependent care credit.Footnote 3: If you had expenses that met the requirements for 2003, except
that you did not pay them until 2004, you may be able to claim
those expenses in 2004. See Expenses not paid until the following year under How To Figure the Credit.
Process (b). You CAN claim the child and dependent care credit. Fill out Form 2441 or Schedule 2 (Form 1040A).
End. This is the end of the flowchart.
