LoveTax
Level 3

Are dependent care benefit amount reported on W-2 line10 fully taxable if only one spouse worked in 2020 and another spouse with ITIN is not allowed to earn income?
The couple spent on child care over $10K vs DCB $3,461. Thank you

0 Cheers
TaxGuyBill
Level 15

Yes, unless the non-earning spouse is a full-time student or disabled to the point of not being able to care for themselves, both spouses must have earned income.

View solution in original post