To be able to claim the credit for child and dependent care expenses, you must
   meet all the following tests. These tests are presented in Figure 33-A and are also
   explained in detail in this chapter. To claim the credit, you must file Form 1040 or
   Form 1040A, not Form 1040EZ. 

      1.The care must be for one or more qualifying persons who are identified on
        the form you use to claim the credit. (See Qualifying Person Test.) 
      2.You (and your spouse if you are married) must keep up a home that you live
        in with the qualifying person or persons. (See Keeping Up a Home Test.) 
      3.You (and your spouse if you are married) must have earned income during
        the year. (However, see Rule for student-spouse or spouse not able to
        care for self under Earned Income Test.) 
      4.You must pay child and dependent care expenses so you (and your spouse
        if you are married) can work or look for work. (See Work-Related
        Expense Test.) 
      5.You must make payments for child and dependent care to someone you (or
        your spouse) cannot claim as a dependent. If you make payments to your
        child, he or she cannot be your dependent and must be age 19 or older by
        the end of the year. (See Payments to Relatives under Work-Related
        Expense Test.) 
      6.Your filing status must be single, head of household, qualifying widow(er)
        with dependent child, or married filing jointly. You must file a joint return if
        you are married, unless an exception discussed later under Joint Return
        Test applies to you. 
      7.You must identify the care provider on your tax return. (See Provider
        Identification Test.) 
      8.You must exclude less than $2,400 (less than $4,800 if two or more
        qualifying persons were cared for) of dependent care assistance benefits.
        (See Reduced Dollar Limit under How To Figure the Credit).