Thank you for responding to my question.  And thank you for overlooking my obvious mistake is asking about the child tax credit instead of the dependent care credit.  I, too, read the instructions about being disabled and still claiming the credit.  However, here is what the instructions say..... 'Your spouse was disabled if they weren’t physically or mentally capable of caring for themselves.'  My client, that has been recognized militarily to be 100% disabled on a permanent basis,  he comes to my office, accompanied by his spouse.  He and I have back and forth conversations, his spouse does help him with some aspects of what is going on.  I do not think that he qualifies as not being able to physically or mentally care for himself.  My question now is whether or not military 100% disability would satisfy the 2441 requirement.