What must married taxpayers do to claim the Child and Dependent Care Credit?

To claim the Child and Dependent Care Credit, married taxpayers must file a joint return. This requirement is in place to ensure that both spouses' incomes and their tax liabilities are considered collectively, reflecting their combined ability to pay for dependent care expenses. Filing jointly also maximizes the potential credit amount because the calculation is based on the overall household income, which can affect the percentage of expenses that can be credited.

Filing separate tax returns would not allow married couples to take advantage of many tax benefits, including the Child and Dependent Care Credit. In addition, there are specific criteria around the qualifying child or dependent, but the main requirement is the filing status of the return. Therefore, for married taxpayers looking to benefit from this credit, filing jointly is essential.