Credit for Child or Dependent Care

[JaxSimpleMultiservice]

Credit for Child or Dependent Care Expenses in the amount of $1,050 was disallowed due to tax liability limitations. US - Ref #730

Why is this credit disallowed? 

client made 17000 self employed (head of household)  and 600+ in w-2, care expenses were a total of $6600 for 1 dependent. 

[IRonMaN]

Have you researched whether or not the dependent care credit is refundable?

[TaxGuyBill]

Have you looked at line 10 of Form 2441?

[BobKamman]

When income tax is zero, the credit is zero.  What may be distracting you from this inconvenient truth is that the client is paying tax -- but it's only SE tax, not income tax.