What is one requirement to claim the Child and Dependent Care Credit?

To claim the Child and Dependent Care Credit, one of the critical requirements is that the taxpayer must have some earned income. This means that the individual must be earning income from employment or self-employment during the time the care was provided. The credit is specifically designed to assist working parents in offsetting the costs of care for eligible children or dependents, and the earned income ties directly into this purpose. Without earned income, taxpayers would not typically qualify for the credit, as it is intended to support those who are actively participating in the workforce while managing their caregiving responsibilities.

The other options do not meet the necessary requirements to qualify for the credit. For instance, married taxpayers generally must file jointly to claim the credit, and care provided must occur during working hours. Additionally, care must be provided by a qualified care provider, which doesn't inherently exclude family members, but being a family member alone doesn't meet all necessary criteria for the credit.