Can an 18 year old dependent be paid for child care for a 1 year dependent and the taxpayer use those payments as child care expense on his tax return?

[CMS_VA_CPA · Accepted solution]

No.

[abctax55]

Is that 18 year old planning on including the income on his/her tax return?

[TaxGuyBill]

Publication 503:

Payments to Relatives or Dependents

You can count work-related payments you make to relatives who aren't your dependents, even if they live in your home. However, don't count any amounts you pay to:

1. A person for whom you (or your spouse if filing jointly) can claim as a dependent;
2. Your child who was under age 19 at the end of the year, even if he or she isn't your dependent;
3. A person who was your spouse any time during the year; or
4. The parent of your qualifying person if your qualifying person is your child and under age 13.

https://www.irs.gov/publications/p503#en_US_2018_publink1000203322