CA Dependent Care

Dependent care expenses billed for the care of a child or an incapacitated adult are allowable when all of the following apply:

● The expense is required to ensure care is provided for the dependent.

● The expense is required for one of the following:

Seek, accept, or continue employment

Attend training or pursue education to prepare for employment

● The wage earner is billed for the expense.

● The person receiving the care is included in the same CA or CA Supportive Services budgetary unit as the wage earner.

Dependent care expenses include payments to a provider caring for an incapacitated adult in the home. Incapacity is determined by a statement from a medically qualified source(g) .

The maximum dependent care amount is based on all of the following:

● The age of the dependent.

● The number of hours the participant works.

(For the maximum dependent care deduction, see Dependent Care Amount for CA .)