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There are three basic categories of people who may be qualifying persons for purposes of the child or dependent care credit:
"Disabled" means having a physical or mental condition that makes the person incapable of dressing, feeding, or cleaning himself or herself. Also, if a person requires constant attention to prevent injury to self or others, the person is considered disabled.
If a person meets the requirements for only part of the year, you can count only the expenses you had during the period he or she was qualified.
Child of separated or divorced parents. Ordinarily, the custodial parent, or the parent who has actual custody of the child for more than half of the year, is the parent who can claim the child as a "qualifying person." This is true even if the other parent is entitled to the child's dependency exemption under the divorce decree. This rule applies if you are legally divorced or separated, or if you've lived apart from your spouse for all of the last six months of the year.
Social security number required. You will need to report the Social Security number of your qualifying persons (up to two) on Form 2441.