It also suggests other publications and forms that will assist a taxpayer filing for this credit. You can't file Form 1040EZ and claim the credit for child and dependent care expenses. The care wasn't provided by you, your spouse or your dependent. If you are married and living together in the same household, you must file a joint return to claim the credit. Taxpayers who aren't married can take the credit if they meet the remaining four tests.
Special rules apply to married couples living apart and divorced or legally separated parents.
You pay more than half the cost of keeping up the home for the year. Your spouse didn't live in the home for the last six months of the year. One potentially confusing issue pertains to tax implications that dependency exemptions may have on the child care credit. Even if the noncustodial parent claims the dependency exemption, the custodial parent can still take the child care credit. However, only the custodial parent can claim the child care credit.