To be claimed as a qualifying person for the child and dependent care credit, a person must be one of the following: -A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the tax year, the child is only a qualifying person for the part of the year he or she was under age 13. -Your disabled spouse who wasn't physically or mentally able to care for himself or herself, and who lived with you for more than half the year. -Any disabled person who wasn't physically or mentally able to care for himself or herself, who lived with you more than half the year, and whom you can claim or could claim as a dependent except they had gross income of $4,000 or more, filed a joint return, or could be claimed as a dependent on another person's income tax return.