John M. Hoffman & Associates CPAs

Frequently Asked Tax Questions

Child Care / Dependent Care Benefits

"What exactly is a qualifying person?"

Typically this is your dependent child under the age of 13. For that child that has their 13th birthday during the year, only expenditures prior to that date are qualified.

Qualified person can also include a dependent of the taxpayer who is physically or mentally incapable of taking care of themselves, who lives with the taxpayer at least six months of the year, including the taxpayer's spouse. This would cover situations where a taxpayer takes care of their elderly parent and needs someone to take care of them while the taxpayer and spouse work (or who takes care of the spouse).