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If you have paid another party for the care of a qualifying person, you may be able to claim this credit. This benefit applies to any child care expenses for a child under the age of 13, which was incurred while you were working or looking for work.
Your spouse, if physically or mentally incapable of self-care may also be qualifying person.
The care must have been provided so you – and your spouse if you are married filing jointly – could work or look for work.
