Hiring Dependents or Household Members
Payments that you make to a person for whom you or your spouse can claim a dependency exemption, or to your child who is under the age of 19 at the end of the year even if not your dependent, can't be counted for purposes of the dependent care credit.
You can count work-related expenses that you pay to persons who live in your home, even if they are related to you, as long as they are not your dependents. This includes payments to live-in babysitters or housekeepers.
© 2024 Wolters Kluwer. All Rights Reserved.