A separate credit from the child tax credit, this is intended for taxpayers who paid care expenses for another person while working or looking for work. To qualify, that person must be under age 13; a spouse who’s unable to care for themselves and lives with you at least half of the year, or someone unable to care for themselves, lives with you at least half the year and is (or would typically be) your dependent. The child and dependent care credit covers 20% to 35% of your work-related expenses, depending on your income, up to a maximum of $3000 for one person ($6000 for two or more people).