Which of the following is not a requirement to claim the Child and Dependent Care Credit?

To claim the Child and Dependent Care Credit, it is not necessary for the taxpayer to provide proof of insurance. This credit is primarily aimed at taxpayers who incur child and dependent care expenses in order to work or look for work.

The care provided must indeed be for a working taxpayer, and there are specific requirements about the employment status associated with claiming this credit. Additionally, the individual claiming the credit must have earned income, which verifies that they are working and generating income that necessitates child or dependent care.

Moreover, while the care typically does not have to be in the taxpayer’s home, it is not a strict requirement that this care must occur at home. The essential factors that allow a taxpayer to claim the credit revolve around employment status and the existence of relevant care expenses, rather than insurance documentation. Thus, the absence of an insurance proof requirement makes the option about insurance the correct response to the question.