Welcome back! Ask questions, get answers, and join our large community of tax professionals.
cancel
Showing results for 
Search instead for 
Did you mean: 

Childcare credit when one child has $0 qualified expense

hgtc
Level 5

client has 2 young children.  One has qualified expenses of $9,000.  the other one has $0.  How many qualified person can we count?  $3000 x1 or $3000 x 2?

0 Cheers

This discussion has been locked. No new contributions can be made. You may start a new discussion here

1 Best Answer

Accepted Solutions
rbynaker
Level 13

$6,000.

Top of page 4:

https://www.irs.gov/pub/irs-pdf/i2441.pdf

"To qualify for the credit, you must have one or more qualifying persons. You should show the expenses for each child in column (c) of line 2. However, it is possible a qualifying child could have no expenses and a second child could have expenses exceeding $3,000. You should list -0- for the one child and the actual amount for the second child. The $6,000 limit would still be used to compute your credit unless you have already excluded or deducted, in Part III, certain dependent care benefits paid to you (or on your behalf) by your employer."

View solution in original post

0 Cheers
2 Comments 2
rbynaker
Level 13

$6,000.

Top of page 4:

https://www.irs.gov/pub/irs-pdf/i2441.pdf

"To qualify for the credit, you must have one or more qualifying persons. You should show the expenses for each child in column (c) of line 2. However, it is possible a qualifying child could have no expenses and a second child could have expenses exceeding $3,000. You should list -0- for the one child and the actual amount for the second child. The $6,000 limit would still be used to compute your credit unless you have already excluded or deducted, in Part III, certain dependent care benefits paid to you (or on your behalf) by your employer."

0 Cheers
hgtc
Level 5
thank you.
0 Cheers