Second, you may also need to understand how the assignment of the dependency exemption will affect eligibility for this credit. You provided the care so that you could look for work. You had earned income. You paid more than half the cost of maintaining a home in which you and the qualifying person lived. You or your dependent didn't provide the care.
Single parents can take the credit if they meet the last 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. There is a dollar limit on the amount of work-related expenses that can be used to figure the credit. In July of this year, you returned to work.